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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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Developments summary – Taxation of the digitalized economy

KPMG’s developments summary provides—in table format—the following information on direct and indirect taxes:

  • Summary of tax measures implemented, proposed and announced in response to the challenges arising from the digitalized economy
  • Country-specific details
  • OECD milestones
  • EU milestones

Read KPMG’s Taxation of the digitalized economy – Developments summary [PDF 2 MB] (last updated 22 February 2021)

2020 Articles

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

17 Jul - Indonesia: Guidance implementing VAT on offshore e-commerce transactions

16 Jul - Switzerland: Modified VAT definition with respect to electronically supplied services

15 Jul - Belgium: Proposal for digital services tax

15 Jul - EU: New tax package proposed; tax treatment of digital platforms addressed

14 Jul - Kenya: Digital services tax, effective date 1 January 2021

14 Jul - Mexico: Official list of foreign providers of digital services subject to VAT

14 Jul - United States: French digital services tax; additional 25% customs duties suspended until January 2021

13 Jul - UK: A step closer to enacting digital services tax

13 Jul - United States: Remote seller, marketplace facilitator update (Mississippi, North Carolina, Rhode Island, Tennessee) 

10 Jul - UK: House of Commons passes digital services tax legislation

9 Jul - Canada: Proposed provincial sales tax rules in Saskatchewan for e-commerce platforms

7 Jul - Brazil: Proposed COFINS regime for digital sector taxpayers

7 Jul - OECD: Global tax reporting framework for digital platforms

6 Jul - Kazakhstan: Legislation on taxation of digital sales

6 Jul - UK: IT services provided special investment funds subject to VAT (CJEU judgment)

June 2020

26 Jun - Chile: Simplified VAT regime, registration by non-residents providing digital services

24 Jun - Vietnam: Taxation of e-commerce, withholding rules effective 2021

22 Jun - Nigeria: Digital activities subject to tax, “significant economic presence” of foreign companies

22 Jun - United States: Food delivery service provider considered marketplace facilitator (Arkansas)

22 Jun - United States: Remote sellers and marketplace facilitators update (Colorado, Louisiana, Mississippi)

19 Jun - United States: Treasury Secretary seeks “pause” in OECD Pillar 1 discussions of digital economy

18 Jun - Mexico: VAT and digital services, foreign residents without permanent establishment

18 Jun - OECD: Statement about ongoing negotiations, taxation of digital economy

17 Jun - United States: Reports of withdrawal of talks with EU on digital services tax 

15 Jun - Costa Rica: VAT on cross-border digital services

10 Jun - Kazakhstan: Legislative proposal for regulation of digital technologies

8 Jun - Italy: Guidance on reporting remote sales by marketplace operators

8 Jun - United States: Sales tax and remote sales (Louisiana)

2 Jun - United States: Investigation of digital services taxes

1 Jun - Nigeria: Foreign companies having “significant economic presence” for tax purposes, including those deriving income through digital means

1 Jun - United States: Software and related training services subject to sales tax (South Carolina)

May 2020

29 May - Indonesia: Offshore e-commerce transactions subject to 10% VAT

21 May - Mexico: VAT on digital services provided by foreign residents without permanent establishment

4 May - United States: Digital advertising tax (New York)

April 2020

21 Apr - Turkey: Digital services tax, a primer

20 Apr - Hong Kong: Taxation of digital assets

20 Apr - OECD: Use of digitalization by “subnational governments” to enhance tax revenue

20 Apr - United States: Tax treatment of working remotely (Arkansas) and of web-blog (Virginia) 

15 Apr - Indonesia: Taxation of e-commerce transactions

15 Apr - OECD: Draft reporting rules for platform operators in sharing and gig economy, comments received

15 Apr - UK: HMRC guidance, registration rules for digital services tax

7 Apr - France: Joint liability for VAT of online platforms

6 Apr - United States: Sales tax liabilities of marketplace facilitators (South Carolina, Tennessee, Washington State)

3 Apr - Hong Kong: Revised guidance, taxation of digital economy and intersection with transfer pricing

March 2020

30 Mar - France: Draft administrative regulations, scope of digital services tax

30 Mar - United States: Online platform for short-term rentals (Florida)

24 Mar - India: Digital taxation, enlarging the scope of “equalisation levy”

23 Mar - United States: Tax on digital advertising (Maryland)

21 Mar - UK: Digital services tax, effective date set for 1 April 2020

20 Mar - Turkey: Digital services tax, update

18 Mar - OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis

16 Mar - Spain: Digital services tax legislation, update

16 Mar - United States: Sales tax on digital products (Maryland); digital tax on advertising, proposal (New York)

11 Mar - UK: Digital services tax proposal in budget; rate of 2% to be introduced from April 2020

3 Mar - Hungary: Tax on advertising not precluded, but penalty regime not compatible with EU law (CJEU judgment)

2 Mar - United States: Source of revenue, online platforms (Florida)

2 Mar - Malaysia: Service tax and digital services

February 2020

25 Feb - Austria: Update on digital services tax

24 Feb - United States: Communications sales tax liability for video streaming services (Florida)

21 Feb - Norway: VAT on e-commerce

19 Feb - OECD: Draft reporting rules for platform operators in sharing and gig economy

19 Feb - Spain: Draft legislative proposal for digital services tax

17 Feb - OECD: “BEPS 2.0” and taxation of digitalised economy, in a nutshell

13 Feb - KPMG report: Insights on OECD’s revised “Unified Approach” to tax challenges of digitalisation

13 Feb - KPMG report: OECD transfer pricing (final) guidance on financial transactions: Initial impressions

13 Feb - OECD: Webcast on tax challenges of digitalisation; Pillar One and Pillar Two proposals

13 Feb - Uzbekistan: VAT rules for e-services

7 Feb - Italy: Overview of digital services tax

6 Feb - Turkey: Tax administration’s draft guidance on digital services tax

January 2020

31 Jan - OECD: Update on digital economy tax issues; “Pillar One” possible safe harbour

31 Jan - United States: Online marketplace not a “dealer” required to collect local sales taxes (Louisiana)

31 Jan - Uzbekistan: VAT rules for foreign suppliers of e-services

29 Jan - Senegal: Tax measures, incentives for hydrocarbon and digital sectors

23 Jan - Thailand: VAT proposed regulations include e-commerce measures

21 Jan - Italy: Details of digital services tax

21 Jan - France: Update on digital services tax

20 Jan - France: Online platforms, XML format for reporting before 31 January 2020    

20 Jan - United States: Remote sellers and marketplace facilitators update (D.C., Georgia, Iowa, Kansas, Maryland, Nebraska)

20 Jan - United States: Tax treatment of online research services (Washington State)

17 Jan - United States: IRS to consider relief from double taxation related to section 965 repatriation

17 Jan - Malaysia: Service tax policy updated to reflect digital services

16 Jan - Nigeria: Finance Act, 2020 introduces digital taxation and service permanent establishment

15 Jan - United States: Proposed regulations on cloud-computing, digital-content transactions; public hearing scheduled

15 Jan - France: Public listing of non-cooperative online platforms

14 Jan - France: Tax compliance, reporting obligations of online platforms (31 January 2020 action date)

13 Jan - United States: Sales tax liability of remote sellers and marketplace facilitators (Alaska, Illinois)

10 Jan - UK: VAT treatment of digital newspapers (Upper Tribunal decision)

9 Jan - Mexico: Digital services taxation measures included in 2020 tax resolution

8 Jan - Italy: VAT provisions, digital services tax effective 1 January 2020

6 Jan - United States: Public hearing concerning France’s digital services tax

6 Jan - United States: Sales tax collected for online sales, remitted to state instead of local tax authority (Louisiana)

6 Jan - United States: Sales tax obligations of marketplace facilitators (Michigan, Missouri, Florida)

2 Jan - United States: State and local tax, technology-related guidance (table, fourth quarter 2019)

2019 Articles

December 2019

19 Dec - Italy: Digital services tax, changes made during legislative process

19 Dec - Mexico: Digital tax measures included in tax reform legislation for 2020

11 Dec - Costa Rica: Proposal for VAT collection mechanism, cross-border or intangible digital services

11 Dec - Czech Republic: Bill proposing digital services tax presented to legislature

11 Dec - Turkey: Digital services tax enacted, effective date of March 2020

4 Dec - OECD responds to U.S. Treasury’s letter on digital services tax

4 Dec - United States: Treasury opposition to digital services tax initiatives, support for Pillar One

2 Dec - U.S. conclusions, trade-related investigation of France’s digital services tax


November 2019

27 Nov - U.S. trade-related report on France’s digital services tax expected next week

26 Nov - Kenya: Tax on income from digital marketplace; VAT on supplies from digital marketplaces

25 Nov - Costa Rica: Non-traditional hosting services provided via digital platforms

25 Nov - Dominican Republic: Expanded application of VAT to online, digital services

21 Nov - Czech Republic: Digital services tax, update

21 Nov - EU: VAT directive concerning payment service providers

21 Nov - Germany: Reduced VAT rate for e-publications; other VAT amendments

13 Nov - KPMG report: OECD proposal under Pillar Two; addressing tax challenges of digitalisation of the economy

13 Nov - United States: Market-based sourcing and marketplace-facilitator legislation (North Carolina)

12 Nov - KPMG report: Comments on “Pillar One” approach to address digital economy tax issues

11 Nov - Chile: VAT proposed for digital services

8 Nov - EU: ECOFIN discusses digital taxation agenda

8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector

8 Nov - OECD: Global anti-base erosion proposal under Pillar Two; consultation document released

5 Nov - Mexico: Tax reform 2020, VAT on services provided from digital platforms

5 Nov - Turkey: Legislative proposal for digital services tax


October 2019

31 Oct - Australia: GST collection by offshore providers of hotel room sales

30 Oct - Italy: Digital services tax, update

29 Oct - Austria: Legislation introducing digital services tax

29 Oct - Taiwan: Invoice requirements for foreign e-commerce suppliers, effective January 2020

28 Oct - United States: Guidance on nexus, taxation of remote sales by U.S. states (Arizona, Hawaii, Louisiana, Michigan, North Carolina, South Carolina)

17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020

14 Oct - United States: Marketplace guidance, sales and use tax (California, Maine, Massachusetts, Texas)

9 Oct - OECD: Proposal to address digital economy tax issues, “Pillar One” approach

7 Oct - United States: Marketplace guidance, sales and use tax (Maryland, Wisconsin)


September 2019

30 Sep - Mexico: Proposals for taxation of digital platforms

30 Sep - United States: Referral business not marketplace facilitator (Utah)

26 Sep - Sweden: 2020 budget proposes to revise VAT rules for e-commerce between businesses and consumers

23 Sep - United States: Remote seller and marketplace guidance, sales and use tax (Alabama, Florida, Louisiana, Massachusetts)

16 Sep - Mexico: Digital economy taxation, measures included in economic package for 2020

16 Sep - United States: Rules for market-based sourcing, for marketplaces facilitating sales, and retailers and wholesalers (New Hampshire, South Carolina, Texas)

12 Sep - Czech Republic: Tax on selected digital services advances

11 Sep - EU: “VAT mini one stop shop” statistics; telecommunications, broadcasting, electronic services

9 Sep - United States: Remote sellers and marketplace nexus guidance (updates from numerous states)

August 2019

29 Aug - France: Tax-related reporting requirements for online platforms

26 Aug - U.S. agreement reportedly reached with France, digital services tax

22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019

19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces

19 Aug - U.S. trade-related hearing of France’s digital services tax

15 Aug - Zimbabwe: Taxation of non-resident e-commerce platforms, satellite broadcasting services

13 Aug - United States: Initial impressions of cloud-computing, digital-content transactions (proposed regulations)

9 Aug - United States: Classification of cloud-computing transactions, transactions involving digital content (text of proposed regulations)

5 Aug  - United States: Remote seller registration (Kansas); marketplace facilitators (Massachusetts)


July 2019

25 Jul - France: Digital services tax (3%) is enacted

25 Jul - New Zealand: Update on digital services tax consultation

24 Jul - Vietnam: Taxation of e-commerce transactions, implications for banks

22 Jul - G7 finance ministers, agreement on taxation of digital economy

22 Jul - United States: States impose tax collection for marketplace facilitators (Ohio, Wisconsin)

15 Jul - United States: States impose tax collection for marketplace facilitators (California, Connecticut, Illinois, Indiana, Pennsylvania, Wisconsin)

12 Jul - KPMG report: Status of digital services tax legislation, proposals

12 Jul - Austria: Update on proposals for digital services tax

12 Jul - UK: Initial impressions of digital services tax draft legislation

11 Jul - France: Digital services tax approved by parliament

11 Jul - UK: Proposal for digital services tax, in draft Finance Bill

11 Jul - U.S. regulations on tax treatment of cloud computing; OIRA review completed

11 Jul - United States: Timeline for USTR investigation of France’s digital services tax

10 Jul - United States: Section 301 investigation of France’s proposed digital services tax

8 Jul - Czech Republic: Update on digital services tax

2 Jul - Vietnam: Taxation of e-commerce transactions, remote digital sales

Jul 1 - United States: Sales tax collection requirements for remote sellers, marketplace facilitators (California, Connecticut, Maine, Utah)


June 2019

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

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

26 Jun - United States: New York legislation revises “Wayfair” economic nexus threshold for the state

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

24 Jun - United States: States imposing tax collection obligations on remote sellers (Louisiana, Nevada, New Hampshire)

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

10 Jun - United States: Sales tax obligations of marketplaces, remote sellers (Arizona, Illinois, New York, Tennessee, Vermont)

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

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

3 Jun - United States: Tax collection requirements, remote sellers (Colorado, Maryland, Oklahoma, Tennessee, Texas)


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

20 May - United States: Remote sellers collecting tax (Louisiana, Virginia)

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

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

13 May - United States: Sales tax collection obligations of marketplace facilitators (Colorado, Georgia, Indiana, Kansas)

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

8 May - United States: Sourcing rules for corporate income tax; marketplace facilitators to collect sales tax (Indiana)

6 May - United States: Economic nexus legislation, remote sales (Georgia, South Carolina, Tennessee)

2 May - Czech Republic: Proposal for digital services tax

April 2019

29 Apr - United States: Economic nexus legislative update (California, Colorado)

23 Apr - United States: Changes to bank franchise tax, excise tax on video programming services, economic nexus for sales tax (Kentucky)

15 Apr - United States: Economic nexus, marketplace providers collecting tax (Arkansas, Idaho, Indiana)

8 Apr - United States: Economic nexus update, marketplace facilitators’ tax collection obligations

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

1 Apr - United States: State legislative actions, sales and use tax guidance (CA, KY, NY, ND, VA)


March 2019

28 Mar - United States: Sales and use tax, excise tax changes enacted in Kentucky

25 Mar - United States: State sales tax nexus legislation update (Nebraska, North Carolina, North Dakota)

21 Mar - OECD: Public consultation update

20 Mar - United States: Economic nexus bill enacted; remote retailers and marketplaces affected (Washington State)

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

18 Mar - United States: Marketplace provider qualifies as vendor, required to collect sales tax (New York)

18 Mar - United States: State legislative actions, sales and use tax for marketplace facilitators

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

4 Mar - United States: More state actions, economic nexus for remote sales


February 2019

25 Feb - United States: State actions, economic nexus for remote sales

18 Feb - United States: State legislative proposals, economic nexus for retailers

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

2018 Articles

17 Dec - United States: State and local responses to “Wayfair” decision (CA, DC, Philadelphia, WI)

4 Dec - EU: ECOFIN discusses new French-German proposal for an EU digital services tax and adopts further items on the work of the code of conduct

3 Dec - United States: States respond to “Wayfair” decision (IA, NJ, UT)

19 Nov - United States: State and local follow-up to “Wayfair” decision (DC, LA, WY)

6 Nov - EU: ECOFIN discusses the digital services tax and makes further revisions to the EU blacklist

5 Nov - United States: More state reactions to “Wayfair” decision (NJ, NC, SC, SD, WY)

2 Nov - Malaysia: 2019 budget measures include expanded digital taxation

1 Nov - UK: KPMG digital services tax webinar

31 Oct - UK: Autumn budget 2018

29 Oct - United States: Update on state actions responding to “Wayfair” decision (CA, CO, LA, UT, VA)

22 Oct - United States: U.S. states respond to “Wayfair” decision (CA, OK, TX)

18 Oct - EU: VAT and the digital economy

16 Oct - Uruguay: New tax compliance guidance for digital economy

15 Oct - United States: State actions concerning “Wayfair” decision (AL, CO, DC)

8 Oct - United States: Update on state actions responding to “Wayfair” decision (CA, GA, NV, NJ, WV)

4 Oct - Australia: Discussion paper, taxing the digital economy

1 Oct - United States: Follow-up state actions, “Wayfair” decision (DC, IL, MD, MA, NE, NJ, NM, SC, SD)

17 Sep - United States: Follow-up actions by states on “Wayfair” holding (CA, CO, IL, NV, SD, TX, WI)

11 Sep - EU: Finance Ministers discuss proposal on a digital services tax

10 Sep - United States: State responses to “Wayfair” (IN, MD, NJ, OK, SD)

27 Aug - United States: More states respond or update initial reactions to “Wayfair” decision (AR, CO, NV, SC, SD, TN, TX)

20 Aug - United States: Two more states respond to “Wayfair” decision (NJ, SC)

6 Aug - United States: Update of reaction by states to “Wayfair” decision (KY, MI, NE, SD, WA)

30 Jul - United States: Follow-up actions of various states, “Wayfair” decision (IN, MN, NV, NH, RI, UT)

23 Jul - United States: Compilation of state responses to “Wayfair”

23 Jul - United States: More state responses to “Wayfair” decision (MD, MN, NH, UT)

16 Jul - United States: More states indicate responses to “Wayfair" (HI, IN, LA, MT, NH, RI, SC, TX, WY)

12 Jul - United States: Financial reporting implications of “Wayfair” decision

9 Jul - United States: States continue to respond to U.S. Supreme Court’s decision in “Wayfair” (AL, IN, NH, OH, UT, WI), federal bill introduced

2 Jul - United States: More states respond to U.S. Supreme Court’s decision in “Wayfair” case (HI, ID, IA, MA, ND, RI, TX, VT)

25 Jun - United States: States respond to U.S. Supreme Court’s decision in “Wayfair” case (ND, MN, LA, NJ, MS, MD, WV)

21 Jun - U.S. Supreme Court: Initial impressions of “Wayfair” decision

18 May - EU: Digital tax proposal – unanimous interim measures dead in the water?

12 Jan - U.S. Supreme Court: Certiorari granted in South Dakota case seeking to overturn “Quill”

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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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