Taxation of the Digitalized Economy

KPMG summary of taxation of the digitalized economy developments [PDF 2.6 MB] (last updated 6 April 2023)

KPMG summary of e-invoicing and digital reporting developments [PDF 2.5 MB] (last updated 21 December 2022)

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15 May - Mexico: List of 185 registered foreign providers of digital services (as of 30 April 2023)

10 May - Benin: VAT on cross-border provision of digital services

10 May - United States: Challenge to digital advertising tax dismissed (Maryland)

5 May - Kenya: Application of VAT on digital services provided by non-residents

28 Apr - Japan: 2023 tax reform includes income inclusion rule, CFC regime

28 Apr - Spain: New reporting requirements for cross-border payment service providers beginning 2024

28 Apr - United States: State and local tax, technology-related developments (table, first quarter 2023)

20 Apr - EU: European Commission adopts DAC7 for exchange of information with non-EU countries

20 Apr - Italy: Draft legislation for implementation of DAC7

20 Apr - Kenya: Intention to adopt Pillar Two global minimum tax announced

20 Apr - Uganda: 2023 tax bill includes proposed digital service tax

20 Apr - United Nations: Revised subject-to-tax-rule proposal approved at tax committee meeting

5 Apr - Ireland: Draft legislation on implementation of Pillar Two global minimum tax

3 Apr - UK: Implementation of Pillar Two global minimum tax under Spring Finance Bill 2023

29 Mar - Vietnam: MAAC signed, intention to implement Pillar Two global minimum tax

28 Mar - Thailand: Proposed income tax and VAT exemption on offering or trading of investment tokens

28 Mar - Germany: Taxation of profits from cryptocurrencies (federal tax court decision)

23 Mar - Germany: Public consultation on implementation of Pillar Two global minimum tax

23 Mar - EU: VAT Committee working paper on treatment of NFTs

23 Mar - Israel: Proposed VAT on digital services and goods

23 Mar - Sweden: Proposed additions to interim report on implementation of EU global minimum tax directive

22 Mar - Spain: Public consultation on Pillar Two global minimum tax

21 Mar - Egypt: Guidance clarifying VAT on digital services regime

17 Mar - Indonesia: New customs and VAT obligations on imported software products, other digital goods

17 Mar - Mexico: List of 182 registered foreign providers of digital services (as of 28 February 2023)

17 Mar - United States: Crypto crackdown—information reporting in a digital asset world

16 Mar - OECD: Public consultation meeting on implementation under Pillar Two

14 Mar - Thailand: Measures to support implementation of Pillar Two global minimum tax rules

13 Mar - Czech Republic: VAT, individual income tax, and road tax obligations of digital transport service providers

13 Mar - United States: Sales tax guidance for marketplace providers (Minnesota); online ticket marketplace liable for sales and use tax (Wisconsin)

24 Feb - OECD: Report to G20 Finance Ministers and Central Bank Governors, updates on developments in international tax reforms

22 Feb - Hong Kong: Tax measures in 2023-2024 budget include “patent box,” global minimum tax starting in 2025

16 Feb - OECD: Comments on public consultation documents on implementation under Pillar Two

16 Feb - Philippines: Draft legislation to impose VAT on digital services

14 Feb - Poland: Draft legislation implementing new reporting obligations for digital platform operators (DAC7)

9 Feb - KPMG report: Administrative guidance on the GloBE rules, focusing on issues of importance to U.S. companies

8 Feb - Denmark: Public consultation on new tax transparency rules for service providers facilitating cryptoasset transactions (DAC8)

8 Feb - EU: Notice by EC to 14 member states of noncompliance with transposition of DAC7

8 Feb - Sweden: Interim report on implementation of EU global minimum tax directive

7 Feb - Romania: New reporting obligations for digital platform operators (DAC7)

3 Feb - KPMG report: Comments on public consultation documents on implementation under Pillar Two

2 Feb - KPMG report: U.S. accounting questions related to new GloBE rules

2 Feb - OECD: Administrative guidance for implementation of Pillar Two global minimum tax rules

30 Jan - EU: European Commission public consultation on DAC7 implementing regulation

30 Jan - OECD: Comments on public consultation document on Amount B under Pillar One

25 Jan - Italy: 2023 budget law tax measures, including DAC7 and windfall profits tax on energy

25 Jan - KPMG report: Comments on public consultation document on Amount B under Pillar One

24 Jan - OECD: Comments on public consultation document on withdrawal of DSTs under Pillar One

23 Jan - KPMG report: Focus on country-by-country reporting (CbC) data with Pillar Two minimum tax and public CbC reporting

20 Jan - KPMG report: Comments on public consultation document on withdrawal of DSTs under Pillar One

20 Jan - KPMG report: Where next for Amount B?

18 Jan - United States: Cooperatives as an ownership model for digital networks

18 Jan - OECD: Revenue gains from BEPS 2.0 predicted to be higher than previously expected

17 Jan - Czech Republic: Guidance provided in Q&As on new reporting obligation under DAC7

11 Jan - EU: Update on DAC7 implementation

22 Dec - Latvia: New reporting obligations for digital platform operators (DAC7)

22 Dec - Netherlands: 2023 Tax Plan adopted by upper house of Parliament, including DAC7, windfall profits tax on fossil sector

22 Dec - Spain: Guidance on online “intermediation” subject to digital services tax

22 Dec - KPMG report: Public consultation document under Pillar One on draft multilateral convention provisions on DSTs

21 Dec - KPMG report: Pillar Two implementation package, initial observations and analysis

20 Dec - OECD: Public consultation documents on withdrawal of DSTs under Pillar One, implementation under Pillar Two

19 Dec - Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax

16 Dec - Belgium: New obligations of digital platform operators (DAC7)

16 Dec - Switzerland: Parliament approves constitutional amendment to implement Pillar Two global minimum tax

16 Dec - EU: Council adopts EU minimum tax directive

13 Dec - EU: Member states in the EU reach agreement to implement Pillar Two (updated)

9 Dec - KPMG report: Public consultation on Amount B under Pillar One, initial observations and analysis

9 Dec - UK: Report of national audit office on operation and implementation of digital services tax

8 Dec - OECD: Public consultation document on Amount B under Pillar One

7 Dec - Estonia: Recent tax-related developments, including reporting obligations for digital platform operators (DAC7)

6 Dec - Vietnam: Guidance for e-commerce trading platform owners and overseas suppliers

1 Dec - Finland: Clarifications on DAC7 reporting obligations

1 Dec - Vietnam: Tax administration rules for e-commerce business activities of family businesses and individuals

30 Nov - Germany: Law on DAC7, submitting transfer pricing documentation in tax audits, adopted by lower house of Parliament

22 Nov - Poland: Ratification of treaty with Georgia; MCAA for automatic information exchange under digital platform reporting rules signed

17 Nov - UK: Autumn statement includes transfer pricing documentation changes, update on implementation of Pillar Two, increases in corporation tax and DPT rates

16 Nov - Denmark: DAC7 guidance

16 Nov - OECD: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

11 Nov - KPMG report: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

10 Nov - OECD: Jurisdictions sign MCAA for automatic information exchange under digital platform reporting rules, CRS disclosure rules

10 Nov - United States: Corporate Alternative Minimum Tax considerations and FAQs

9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)

8 Nov - Mexico: List of 162 registered foreign providers of digital services (as of 31 October 2022)

8 Nov - Sweden: Tax proposals in 2023 budget include cross-border payment reporting, extension of diesel excise tax reduction

4 Nov - Vietnam: Guidance on various tax-related rules, including e-commerce information reporting

3 Nov - Austria: Inflation relief-related tax measures, DAC7 implementation, guidance on crypto taxation, updated VAT guidelines, other tax developments

3 Nov - Finland: Draft legislation to implement DAC7

3 Nov - Germany: Draft legislation to implement public country-by-country reporting; update on Pillar Two implementation

3 Nov - Portugal: Tax measures in 2023 budget, including new crypto tax regime

2 Nov - United States: Year-end tax topics for cryptocurrency investors

31 Oct - Nigeria: Direct collection of taxes from online gaming transactions

25 Oct - Netherlands: Consultation on implementation of Pillar Two rules

24 Oct - United States: Guidance on taxation of cryptocurrency (Illinois); digital advertising tax struck down (Maryland)

21 Oct - India: Equalization levy could not be imposed on online advertising charges (tribunal decision)

20 Oct - OECD: Report to G20 Finance Ministers and Central Bank Governors, updates on developments in international tax reforms

19 Oct - KPMG report: Initial observations of OECD report on tax incentives and the global minimum tax

14 Oct - Colombia: Tax proposals in draft legislation include 15% minimum tax, surcharges on certain sectors, digital services tax

13 Oct - Australia: Consultation paper on BEPS 2.0

13 Oct - Belgium: Tax proposals in budget 2023-2024 include 15% minimum tax

7 Oct - Malaysia: Tax proposals in budget for 2023, including domestic minimum top-up tax

6 Oct - OECD: Report on tax incentives and the global minimum tax

6 Oct - OECD: Progress report on administration and tax certainty aspects of Amount A of Pillar One; public consultation

6 Oct - EU: Report on EU Parliament meeting with European Commissioner; discussion of solidarity contribution on surplus profits in fossil sector, minimum tax directive

6 Oct - Lithuania: Draft law on implementation of DAC7 rules for digital platform operators

30 Sep - OECD: Inclusive Framework on BEPS meeting scheduled for 6 - 7 October 2022

22 Sep - Canada: Filing of annual information return for provincial sales tax by online marketplace facilitators (British Columbia)

15 Sep - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU Advocate General opinion)

13 Sep - Mexico: List of 159 registered foreign providers of digital services (as of 31 August 2022)

9 Sep - EU: Five EU Member States issue joint statement committing to implementing global minimum tax (Pillar Two)

6 Sep - OECD: Pascal Saint-Amans to retire 31 October 2022

31 Aug - New Zealand: Information reporting requirements for digital platform operators in pending bill

26 Aug - Hong Kong: Implementation of Pillar Two deferred to 2024 at the earliest

25 Aug - OECD: Comments on progress report on Amount A of Pillar One

23 Aug - Australia: Proposed reporting regime for the sharing or “gig” economy

19 Aug - Australia: Board of Taxation releases consultation guide on digital asset tax treatment

19 Aug - KPMG report: Comments on progress report on Amount A of Pillar One

19 Aug - KPMG report: European Commission business tax agenda

16 Aug - Thailand: E-commerce business operations by foreign companies

15 Aug - United States: Digital advertising services (New Mexico)

10 Aug - Australia: Draft update to GST treatment of cross-border supplies, digital currency

5 Aug - Austria: Implementation of DAC7 and reporting requirements for digital platform operators

5 Aug - Belgium: Guidance on taxation of cryptocurrency and NFTs; corporate income tax measures in tax reform proposals

5 Aug - South Africa: Tax authority targets e-service suppliers and VAT compliance

4 Aug - Australia: Proposal to require reporting by digital platforms

2 Aug - Malaysia: Proposed measures for sales tax on low-value goods include new requirements for online sellers

1 Aug - Malaysia: Guidance on service tax exemption for digital payment services by local non-bank providers

29 Jul - Mauritius: Tax measures in Finance Bill 2022 include domestic top-up tax

26 Jul - KPMG report: Amount B—the forgotten piece of the Pillar One jigsaw

25 Jul - United States: Sales and use taxes on marketplace facilitator (Tennessee)

22 Jul - Ireland: BEPS 2.0 implications for aviation sector

20 Jul - UK: Draft legislation to implement Pillar Two published

20 Jul - United States: State and local sales tax, technology-related tax developments for online marketplaces, broadband equipment (second quarter 2022)

19 Jul - Poland: Pre-consultation on assumptions for digital platform owners (DAC7)

18 Jul - KPMG report: The diverging paths of Pillars One and Two

18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency

15 Jul - Germany: Proposals regarding reporting obligations of digital platforms and transposition of DAC7

14 Jul - Mexico: List of 155 registered foreign providers of digital services (as of 30 June 2022)

13 Jul - Australia: Guidance regarding tax treatment of cryptoassets

12 Jul - Tanzania: Tax measures in Finance Act, 2022 make digital transactions taxable

11 Jul - India: Guidance on tax withholding on transfers of virtual digital assets other than through an exchange

11 Jul - OECD: Progress report on Amount A of Pillar One, including revised schedule; public consultation

7 Jul - Italy: Withholding tax on services provided by property intermediation platform via internet (CJEU Advocate General opinion)

5 Jul - Tanzania: Tax proposals in budget 2022-2023 include tax on digital services provided by non-residents

29 Jun - Slovakia: Implementation of EU directive on reporting obligations of digital platforms (DAC7)

28 Jun - Vietnam: Guidance on interest rate subsidies; new draft law on electronic transactions; one-way remittance

27 Jun - UK: Background and implications of delayed implementation of Pillar Two

24 Jun - Australia: Cryptocurrencies not regarded as foreign currency for tax purposes

24 Jun - India: Guidance on tax withholding, transfers of virtual digital assets

23 Jun - Canada: Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)

22 Jun - KPMG report: Tax information reporting on cryptoassets

16 Jun - Canada: New QST annual information return for distribution platform operators due 30 June 2022 (Quebec)

15 Jun - OECD: Comments on tax certainty aspects of Amount A under Pillar One

14 Jun - UK: Implementation of Pillar Two delayed

10 Jun - KPMG report: Comments on tax certainty aspects of Amount A under Pillar One

9 Jun - Canada: PST requirements for marketplace facilitators enacted (British Columbia)

7 Jun - United States: Future of consumer and retail—tax perspective

6 Jun - United States: Apportioning sales and use tax for software used in more than one state (Massachusetts); nexus and VoIP (Oregon) and online marketplace (Washington State)

2 Jun - Switzerland: Possible revisions of VAT law include measures affecting electronic platforms

27 May - OECD: Tax certainty aspects of Amount A under Pillar One; public consultation

25 May - OECD: Comments on regulated financial services exclusion under Amount A of Pillar One

23 May - Australia: Labor party wins 2022 election, tax policies include public country-by-country (CbC) reporting

20 May - KPMG report: Comments on regulated financial services exclusion under Amount A of Pillar One

16 May - KPMG report: Public consultation meeting on implementation framework of global minimum tax

16 May - Vietnam: Measures to strengthen tax administration for e-commerce activities

11 May - Vietnam: Recommended focus on tax audit and inspection of high-risk industries and areas (e-commerce)

6 May - Netherlands: Considerations for companies in scope of Pillar Two rules

6 May - New Zealand: Consultation on implementation of Pillar Two rules

6 May - OECD: Regulated financial services exclusion under Amount A of Pillar One; public consultation

3 May - KPMG report: Comments on extractives exclusion under Amount A of Pillar One

3 May - OECD: Comments on extractives exclusion under Amount A of Pillar One

2 May - OECD: Comments on tax transparency framework for cryptoassets, proposed amendments to CRS

2 May - United States: Expanded marketplace facilitator definition (Oklahoma)

27 Apr - Belgium: Requirement to report information about tourist accommodations not contrary to EU law (CJEU judgment)

26 Apr - Poland: Treatment of online purchases via foreign sites taxable

25 Apr - Chile: Digital services subject to VAT

22 Apr - OECD: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

21 Apr - Kenya: Measures regarding digital taxation in Finance Bill, 2022

21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill

20 Apr - KPMG report: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

18 Apr - United States: State and local tax, technology-related developments (table, first quarter 2022)

14 Apr - KPMG report: Comments on implementation framework of global minimum tax

14 Apr - OECD: Comments on implementation framework of global minimum tax

14 Apr - OECD: Extractives exclusion under Amount A of Pillar One; public consultation

8 Apr - Canada: Provision in federal budget for 2022 to require digital platform operators to report information about sellers

8 Apr - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)

7 Apr - India: Sports channel telecaster; no dependent agent permanent establishment under India-Mauritius tax treaty (tribunal decision)

7 Apr - Netherlands: Update on bill to implement EU Directive (DAC7), reporting obligations of digital platforms

6 Apr - EU: Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers

5 Apr - EU: No agreement on revised proposal for minimum tax directive (ECOFIN Council meeting 5 April 2022)

4 Apr - OECD: Draft rules for domestic legislation on scope under Amount A of Pillar One; comments requested

1 Apr - France: Administrative guidance regarding digital services tax held invalid (Conseil d'Etat decision)

29 Mar - OECD: IT-format to support global tax reporting framework for digital platforms

28 Mar - United States: Reporting by online marketplaces (Colorado); sales tax and digital clubs (Missouri); sales tax and transactions involving virtual currency (New Jersey)

25 Mar - United States: Comptroller’s sourcing position in satellite radio case rejected by state’s high court (Texas)

22 Mar - OECD: Public consultation on tax transparency framework for cryptoassets, proposed amendments to CRS

22 Mar - Australia: Tax treatment of digital assets and transactions; policy framework review

21 Mar - Australia: Consultation on proposed digital games tax offset

17 Mar - Chile: New procedures for simplified VAT regime for digital services

15 Mar - Thailand: Tax relief to support trading in digital assets and investment in start-ups

14 Mar - OECD: Commentary on Pillar Two model rules for domestic implementation of 15% global minimum tax

11 Mar - Sweden: Proposals regarding fees for licensing of gaming software

4 Mar - Dominican Republic: Proposal to impose VAT on digital services provided from abroad

4 Mar - UK: Consultation concerning proposal for online sales tax

4 Mar - Vietnam: Guidance concerning e-commerce websites and activities

25 Feb - Canada: Proposal to require online marketplaces to collect tourism tax for short-term rentals (Alberta)

23 Feb - Canada: Measures in 2022 budget requiring marketplace facilitators to collect tax on sales, leases (British Columbia)

22 Feb - United States: Comments opposing Canada’s digital services tax proposal

16 Feb - United States: “Unprotected” activities resulting in internet sellers losing P.L. 86-272 protection clarified (California)

15 Feb - New Zealand: Public consultation on digitizing the tax system

10 Feb - India: Tax withheld reduced by “equalization levy” (digital services tax) paid (court decision)

7 Feb - Czech Republic: Proving internet advertising expenses

4 Feb - OECD: Public consultation on two-pillar solution launched; first building block under Pillar One released

1 Feb - India: Budget 2022-2023 includes proposal to tax income from transfers of virtual assets (cryptocurrency)

25 Jan - Vietnam: New rules for foreign businesses involved in certain electronic gaming activities

19 Jan - Mexico: List of 129 registered foreign providers of digital services (as of 31 December 2021)

18 Jan - Taiwan: Draft amendment of tax registration rules for e-commerce

7 Jan - Taiwan: Income tax withholding on cross-border payments for e-services

3 Jan - Ukraine: VAT on digital services (20%)

29 Dec - Cambodia: VAT and e-commerce transactions

22 Dec - Canada: Details of proposed digital services tax (3%)

21 Dec - OECD: Schedule for public consultations on two-pillar solution

20 Dec - OECD: Pillar Two model rules for domestic implementation of 15% global minimum tax

17 Dec - UK: Cryptocurrency platforms potentially in scope of digital services tax

15 Dec - Mexico: Tax on digital platforms for distribution and delivery of goods and food (Mexico City)

15 Dec - Canada: Digital services tax legislative proposal; other tax measures in 2021 fall economic update

9 Dec - Canada: Deferral of filing by platform operators of GST/HST information returns for 2021

9 Dec - Canada: Retail sales tax measures clarified for online platform operators (Manitoba)

6 Dec - India: Treatment of tax withheld-at-source from e-commerce operations

6 Dec - Belgium: Proposal to clarify place-of-supply rules for cross-border sales

6 Dec - United States: No sales and use tax liability regarding website hosting (New York State)

24 Nov - United States and India: Agreement regarding “equalization levy” (digital services tax)

22 Nov - United States and Turkey: Digital services tax agreement

15 Nov - Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)

15 Nov - United States: Marketplace facilitators (Arkansas); taxable information services (Texas)

12 Nov - India: Tax treatment of subscription fees for online databases and journals, tax treaty implications

11 Nov - Italy: New VAT compliance rules, e-invoicing extended to cross-border transactions effective January 2022

11 Nov - Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms

9 Nov - Czech Republic: Bill for digital services tax not approved

8 Nov - United States: Apportionment rules and Bitcoin (Illinois); marketplace facilitator vs. online retailer (Illinois); clarifying marketplace facilitator guidance (Kansas)

4 Nov - Dominican Republic: VAT treatment of e-book sales

1 Nov - United States: Web hosting services not subject to sales and used tax (Iowa); tax treatment of marketplace mobile app (Texas)

1 Nov - Vietnam: Guidance regarding cross-border e-commerce activities; website registration rules

28 Oct - Canada: Online platform operators required to register and collect sales tax (Manitoba)

28 Oct - Saudi Arabia: Guidance regarding VAT and e-commerce transactions

27 Oct - UAE: Revised VAT rules regarding “designated zones” and goods sold via electronic platforms

25 Oct - United States: Tax obligations of marketplace facilitators (Illinois) 

22 Oct - Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)

21 Oct - United States: Treasury statement regarding digital services taxes imposed by Austria, France, Italy, Spain, United Kingdom

20 Oct - United States: State and local tax, technology-related developments (table, third quarter 2021)

20 Oct - United States: Year-end tax considerations for cryptocurrency investors

19 Oct - Australia: Status of legislation to implement a reporting regime for the "sharing economy"

19 Oct - Philippines: Tax treatment of payments to "social influencers"

15 Oct - Vietnam: Taxation of e-commerce and digital-based transactions

12 Oct - Chile: VAT treatment of digital services from abroad

9 Oct - KPMG report: OECD/G20 Inclusive Framework agreement on BEPS 2.0

8 Oct - OECD: Agreement for global minimum tax, to resolve international taxation of digital economy

6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)

6 Oct - Malaysia: Tourism tax on premises booked via digital platform service providers postponed to 2023

29 Sep - Ireland: Digital gaming tax credit, overview

24 Sep - Cambodia: VAT and e-commerce

20 Sep - United States: Local franchise fees for streaming services (Nevada)

17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease

14 Sep - Costa Rica: Tax incentives to attract “digital nomad” workers

14 Sep - Mexico: Proposals concerning digital service providers in economic package for 2022

14 Sep - United States: Leasing company entitled to use lower wholesale franchise tax rate; Texas high court to review satellite radio sourcing rules (Texas)

13 Sep - United States: Online learning platforms (Colorado); streaming services (West Virginia)

7 Sep - Ukraine: Draft legislation concerning the digital economy

25 Aug - Australia: Proposed reporting requirements for the "sharing economy"

23 Aug - Thailand: VAT registration for providers of e-services and electronic platform operators

20 Aug - Ghana: Registration of individuals and businesses in e-commerce sector

19 Aug - Malaysia: Tourism tax and digital platform service providers and accommodation premise operators

16 Aug - United States: Tax updates for facilitators of accommodations (New Hampshire, Virginia)

13 Aug - Malaysia: Service tax and exemption for certain banking digital services

12 Aug - Canada: Requirement to provide GST/HST registration numbers to non-resident suppliers, platform operators

2 Aug - United States: Marketplace facilitator updates (Alabama, Missouri, New Mexico)

29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions

28 Jul - Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021)

26 Jul - United States: Marketplace facilitator legislation (Alaska, Colorado, Florida, Illinois, Kansas, Missouri)

23 Jul - Costa Rica: VAT and cross-border digital services

23 Jul - Pakistan: Information technology-related services included in Finance Act, 2021

13 Jul - Kenya: Digital services tax measures enacted in Finance Act, 2021

13 Jul - Thailand: Guide regarding VAT and electronic services provided by non-residents

13 Jul - Vietnam: Update on tax treatment of e-commerce and digital transactions

10 Jul - G20 Finance Ministers conclude meeting with agreement for global minimum tax, other measures

8 Jul - Cambodia: Reminder to register for e-commerce license, permit

8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications

2 Jul - KPMG report: OECD/G20 Inclusive Framework agreement on BEPS 2.0

1 Jul - OECD: Statement of Inclusive Framework on two-pillar solution addressing tax challenges of digital economy

28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021

28 Jun - UK: Overview of the taxation of cryptoassets

25 Jun - Australia: ATO revises guidance on tax treatment of software royalties

22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”

21 Jun - United States: Marketplace facilitator, tickets and admissions (Texas)

11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021

10 Jun - Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021

9 Jun - Czech Republic: Status of digital services tax legislation

9 Jun - Czech Republic: VAT amendments regarding cross-border e-commerce; VAT refunds to UK entities post-Brexit

7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration

7 Jun - Puerto Rico: Reduced sales and use tax for prepared foods involving marketplace facilitators

7 Jun - Ukraine: VAT on digital services supplied by non-residents

7 Jun - KPMG report: Analysis and observations about tax measures in G7 communique

5 Jun - Communique from meeting of G7 finance ministers and central bank governors 

2 Jun - United States: Tariffs suspended on goods from six countries, digital services tax investigations

24 May - Thailand: Tax benefits extended, promoting digital transformation of SMEs

24 May - United States: Economic nexus threshold, remote sellers and marketplace facilitators (Missouri)

20 May - Kenya: Digital services tax and VAT measures in Finance Bill, 2021

19 May - EU: Proposal for digital tax levy, to co-exist with Pillar One agreement 

17 May - Mexico: List of registered foreign providers of digital services

17 May - United States: No sales and use tax on sale of cloud-based software application (Arkansas)

KPMG’s digital economy tax tracker app covers both direct tax (BEPS 2.0 and digital services tax) and indirect tax (goods and services tax (GST) and value added tax (VAT)) content for over 60 countries. Content and additional jurisdictions are added on an ongoing basis.

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