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Taxation of the Digitalized Economy

Taxation of the Digitalized Economy

KPMG's reports of developments concerning the tax treatment of the digital economy, including digital services tax and the taxation of online, remote sales


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Recent Articles

June 2019

27 Jun - France: Update on digital services tax; enactment anticipated

27 Jun - OECD: Update on tax challenges arising from digitalisation of economy

24 Jun - Nigeria: VAT on satellite-network services provided by non-resident company

24 Jun - U.S. Senate Finance Committee leaders letter concerning France’s proposed digital services tax

14 Jun - United States: Tax treatment of cloud computing, computer programs, digital content (regulations pending OIRA review)

11 Jun - Costa Rica: VAT regulations include measures concerning digital transactions

7 Jun - UK: Considering tax implications of digitalisation of economy

5 Jun - New Zealand: Digital services tax; discussion document released


May 2019

31 May - OECD: Plan for resolving tax challenges of digital economy, taxing multinational entities

31 May - UK: Proposals concerning taxation of offshore intangible receipts

20 May - Czech Republic: Digital tax proposals expected in 2020 tax package

17 May - Austria: Digital tax proposals for shared economy and online remote sales

15 May - Germany: Tax treatment of income from online advertising

11 May - KPMG report: Multilateral solution to tax challenges of digitalization; goal for 2020


April 2019

3 Apr - UK: Discussion about government assessment, response to digitalisation

2 Apr - UK: Digital transformation, implications for how regulators and tax authorities interact with businesses


March 2019

21 Mar - OECD: Public consultation update

19 Mar - EU: Taxation of digital economy; considering possible outcomes

12 Mar - EU: ECOFIN fails to reach agreement on digital advertising tax compromise text

11 Mar - UK: Proposed digital services tax; implications for U.S. businesses

8 Mar - OECD: KPMG comments concerning consultation on tax challenges of digitalisation

6 Mar - France: Draft proposal for digital services tax


February 2019

14 Feb - OECD: Public consultation of tax challenges of digitalisation, March 2019

8 Feb - United States: Senate Finance leadership’s position on proposed EU digital services tax

8 Feb - Spain: Digital services tax proposed in pending legislation


January 2019

30 Jan - OECD: Initial impressions about digital economy project

29 Jan - OECD: Update on digital economy work; arm’s length implications

15 Jan - Canada: VAT challenges for the digital economy

15 Jan - EU: European Commission communication on unanimity in taxation

2 Jan - Italy: Web tax measures and VAT rates introduced by the Budget Law 2019

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