Taxation of the Digitalized Economy

KPMG’s summary of taxation of the digital economy developments [PDF 2.85 MB] (last updated 27 June 2022)

KPMG’s summary of e-invoicing and digital reporting developments [PDF 2.76 MB] (last updated 27 May 2022)

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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)

12 May - Czech Republic: VAT and imported goods involving e-commerce transactions

10 May - India: Thresholds for determining "significant economic presence" (digital economy)

6 May - EU: Resolution of European Parliament on taxing digital economy

4 May - United States: Legislature overrides veto, adopts marketplace facilitator provisions (Kansas)

3 May - United States: Hearings regarding U.S.  investigations of digital services taxes

22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021

21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces

21 Apr - United States: Sales tax economic nexus, marketplace provider laws enacted (Florida)

20 Apr - United States: Taxation of software, digital equivalents by state and local authorities

20 Apr - Cambodia: VAT and e-commerce transactions

20 Apr - Canada: Digital services tax among measures in 2021 federal budget

20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021

19 Apr - OECD: VAT policy regarding "sharing and gig economy"

16 Apr - Argentina: List of entities for digital services tax purposes, Buenos Aires

16 Apr - Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022

16 Apr - Singapore: Guidelines for tax treatment of transactions involving digital tokens

15 Apr - United States: Taxation of digital advertising services; sales and use tax on digital products and services (Maryland)

14 Apr - Argentina: New digital services tax procedures for Buenos Aires

14 Apr - Brazil: Review of digital services tax proposals

13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms

12 Apr - United States: Digital advertising tax and sale and use tax on digital products (Maryland)

8 Apr - Canada: Online marketplaces, platforms, streaming services to collect sales tax (Manitoba)

8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)

7 Apr - Malaysia: Tourism tax postponed, digital platform service providers

5 Apr - Malaysia: Tourism tax regulations address digital platforms

30 Mar - United States: Hearings announced, comments requested about investigations of digital services taxes (Austria, India, Italy, Spain, UK, Turkey)

29 Mar - Saudi Arabia: Consultation on e-invoicing proposal

29 Mar - EU: European Parliament ECON committee vote on digital economy resolution; reporting requirements for digital businesses (DAC7)

26 Mar - United States: Next steps in digital services tax investigations

25 Mar - France: VAT and e-invoicing; implementation effective 1 January 2023

24 Mar - Italy: Guidance on application and administration of digital services tax

22 Mar - United States: Update on digital advertising tax (Maryland, Texas, West Virginia)

19 Mar - Singapore: GST changes regarding digital advertising in budget 2021

17 Mar - Malaysia: Digital platforms subject to tourism tax, effective July 2021

15 Mar - Mexico: Registration reminder for foreign providers of digital services

12 Mar - Canada: GST/HST rules for platform operators, scheduled effective 1 July 2021

10 Mar - Italy: Extended deadlines for digital services tax

10 Mar - United States: Guidance on digital products and streaming tax; SaaS determined to be taxable (Maryland)

9 Mar - Czech Republic: “Deemed supplier” concept, e-commerce and VAT

8 Mar - Saudi Arabia: VAT guidelines for e-commerce

1 Mar - United States: Digital advertising tax proposals (Massachusetts)

26 Feb - OECD: United States drops “safe harbor” request on proposed digital tax rules

23 Feb - Malaysia: Update, taxation of digital services by foreign service providers

22 Feb - Argentina: Tax benefits under regime to promote digital “knowledge” economy

18 Feb - Slovakia: VAT and e-commerce, measures effective 1 July 2021

17 Feb - Thailand: VAT requirements for foreign providers of electronic services

15 Feb - United States: Tax on digital advertising services is enacted (Maryland)

15 Feb - United States: Taxation of digital products and digital codes (Maryland)

11 Feb - Russia: Clarifications concerning VAT exemption for licenses of software and databases

4 Feb - Poland: Proposed levy or advertising contribution, would apply for traditional and online advertising

1 Feb - United States: Digital advertising analysis services, taxable information services (New York State)

1 Feb - United States: States proposing taxation of online ads, personal data, social media companies (CT, IN, NY, OR, WA)

27 Jan - Kenya: Digital services tax, first return and payment expected in February 2021

22 Jan - Malaysia: FAQs on tourism tax and bookings via online platforms

19 Jan - EU: Taxation of digital economy, public consultation launched

19 Jan - Italy: Implementing decree for digital services tax; new deadlines

19 Jan - United States: Marketplace facilitator-related guidance, delivery company (Tennessee)

19 Jan - United States: Revised rule for sourcing receipts, internet hosting (Texas) 

15 Jan - Italy: Deadlines for digital services tax extended

14 Jan - United States: Investigations of digital services taxes in Austria, Spain, United Kingdom

11 Jan - Mexico: Fourth list of foreign providers of digital services subject to VAT (for 2020)

11 Jan - Mexico: Tax legislative changes for 2021 and digital services

7 Jan - United States: Additional customs duties on imports from France suspended, digital services tax investigation

7 Jan - United States: Findings from investigations of digital services taxes in India, Italy, Turkey

5 Jan - United States: Additional U.S. customs duties effective January 6, 2021; response to French digital services tax

5 Jan - Bahrain: Amended VAT place-of-supply rules for telecommunication services

5 Jan - OECD: Consultation meeting on Pillar One and Pillar Two “Blueprints” scheduled for 14-15 January 2021

December 2020

18 Dec - France: Revised approach to determining permanent establishment, implications taxation of digital economy (Conseil d’Etat decision) 

18 Dec - Kenya: Digital services tax regulations provide details; scheduled effective date of 2021

17 Dec - Italy: Draft decree to implement digital services tax, consultation open through 31 December

17 Dec - OECD: Compendium of comments on “Blueprints” concerning tax challenges from digitalisation of the economy

15 Dec - Spain: Proposals for regulations to implement the digital services tax

14 Dec - Canada: Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan)

14 Dec - KPMG reports: Comments concerning “Blueprints” and tax challenges from digitalisation of the economy

11 Dec - Canada: Proposal for non-resident vendors and e-platform operators to be subject to GST / HST

7 Dec - United States: Taxation of cloud computing and computer software (Chicago); treatment of internet sales (Multistate Tax Commission)

2 Dec - EU: ECOFIN agreement on reporting requirements for digital businesses (DAC7), views on international issues including the digital economy

1 Dec - Canada: Non-resident businesses, platform operators to register for GST/HST

1 Dec - EU: Tax transparency rules to be extended to digital platforms

November 2020

16 Nov - United States: Digital advertising receipts from prewritten computer software, sales and use tax (New York)

12 Nov - Spain: Details of digital services tax

11 Nov - Poland: Legislative measures implementing EU VAT directives for e-commerce transactions

9 Nov - Mexico: Taxation of digital services, enactment expected for January 2021 effective date
 

October 2020

22 Oct - Mexico: Taxation of digital services, legislative update

21 Oct - Spain: Digital services tax finalized, effective in January 2021

19 Oct - France: Digital services tax to be paid in December 2020

12 Oct - KPMG report: Summary and initial analysis of Pillar One Blueprint

12 Oct - KPMG report: Summary and initial analysis of Pillar Two Blueprint

12 Oct - OECD: Pillar One and Pillar Two “Blueprints” and tax challenges of digital economy (text of reports)

9 Oct - Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions

9 Oct - Czech Republic: Status of digital tax proposal

8 Oct - Spain: VAT e-commerce rules, update

8 Oct - United States: State and local tax, technology-related guidance (table, third quarter 2020)

7 Oct - Malta: Digital platforms and online marketplaces as facilitators of remote sales, VAT implications

5 Oct - India: Tax withholding at rate of 1% on transactions with e-commerce operators
 

September 2020

29 Sep - Costa Rica: Update on VAT and cross-border digital services

29 Sep - Germany: Digital VAT package and distance sales proposals

24 Sep - Canada: Plans to tax large digital companies

23 Sep - Philippines: Proposed legislation for taxation of digital services

14 Sep - Mexico: Second bi-monthly list, foreign providers of digital services subject to VAT

11 Sep - Mexico: Proposed legislative changes regarding digital services tax, VAT

1 Sep - Malaysia: Updated service tax policies reflect digital services tax measures
 

August 2020

28 Aug - United States: Payments under wireless service agreements constitute rents from real property for REIT (IRS letter ruling)

26 Aug - UAE: VAT treatment of e-commerce sales

20 Aug - Malaysia: Guide on taxation of digital services by foreign service providers

17 Aug - Ecuador: Digital services subject to VAT

12 Aug - Philippines: Proposed legislation, taxation of digital economy

4 Aug - Costa Rica: VAT on cross-border digital services; credit, debit card issuers

4 Aug - Russia: VAT exemption available for certain software and database providers

July 2020

29 Jul - Brazil: Proposal to replace PIS and COFINS with new federal VAT; would capture digital transactions

29 Jul - UK: Possible expansion of qualifying expenditure for R&D tax credits to include data, cloud computing costs

28 Jul - India: Web-related services not taxable fees under tax treaty with United States

27 Jul - Russia: VAT and sales of software, digital technology

27 Jul - UK: VAT scope extended, income tax start date announced (making tax digital)

24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021

22 Jul - Mexico: Guidance on remitting withholding taxes related to digital services

22 Jul - United States: Senate Finance Committee leaders' statement on UK’s digital services tax

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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