Digital Economy Tax
Since the summer of 2017, addressing the tax challenges of the digitalizing economy has become a priority within the OECD as well as within the EU. Both the OECD and the EU have launched public consultations (the EU consultation closes on 3 January 2018) and developments follow each other rapidly.
Politically it is clear that the EU wants to levy more tax from ‘digital companies’. Technically, this is a challenge indeed, as the current international tax framework does not facilitate this. So far, each of the options suggested to tax digital companies has substantial downsides. They may result in arbitrary taxation, inequities, double or cascading taxes, etcetera. Moreover, it seems very difficult, if not impossible, to ring-fence the digital economy in a meaningful way.
Fundamental changes seem to be required to achieve the political goals. This could affect both digital and non-digital companies. At Loyens & Loeff, we monitor these developments closely and are at the forefront of the discussions. Our experts on the topic will be happy to inform you in more detail on these developments and how they can affect your business.

Dutch opposition announces bill Digital Services Tax

Tax Challenges of the Digitalisation of the Economy
Margriet Lukkien
Partner Tax adviserMargriet Lukkien is a partner in Loyens & Loeff’s International Tax Services practice group.
T: +31 20 578 54 18 E: margriet.lukkien@loyensloeff.comJan Bart Schober
Partner Tax adviserJan Bart Schober, tax partner, is a member of the Employment & Benefits practice group.
T: +31 20 578 54 51 M: +31 6 22 12 29 93 E: jan.bart.schober@loyensloeff.comRuben van der Wilt
Tax adviser Senior associateRuben van der Wilt, tax specialist, is a member of the Tax Knowledge Centre in our Amsterdam office. He focuses on Dutch and relevant international (corporate) tax developments.
T: +31 20 578 53 87 M: +31 6 13 13 61 16 E: ruben.van.der.wilt@loyensloeff.com