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.

new eu mandatory disclosure rules for intermediaries
News - 05 February 2019 - Global

Policy on the taxation of the digitalisation of the economy

On 29 January 2019, the OECD published a policy note and hosted a webinar on this topic.
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EU Commission publishes proposals on digital economy taxation
Article - 21 March 2018 - Belgium

EU Commission publishes proposals on digital economy taxation

On 21 March 2018, the European Commission (EU Commission) proposed two Council Directives addressing the taxation of the digital economy.
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