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.

News - 21 December 2017 - Global

Taxation within the EU of digital companies: option II

The European Commission set out several options for taxing companies that are active in the digital economy.
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Belgian Constitutional Court decides on Fairness Tax
News - 06 December 2017 - Global

Taxation of digital economy

Taxation of digital economy: further update on developments in the European Council's ECOFIN
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