Digital Services Tax

Digital Services Taxes in Europe

The Davos Digital (Tax) Détente?

The past week has been nearly nonstop with news on various fronts of a dispute over taxation of digital businesses. The main characters have been the U.S., France, and the UK, although the EU and the OECD have also played roles. Though the dust is still settling, it is worth trying to tie the various events and arguments together.

Maryland Legislators Want to Tax Online Advertising

Another Digital Services Tax? Canada Adds Its Proposal to the Mix

What’s on the Tax Policy Agenda at the EU

Trump Administration Proposes Retaliatory Tariffs against France’s Digital Services Tax

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

The Italian DST Marches On

Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

The History of U.S.-France Tax Troubles in One Section of the Tax Code

Amazon Passes France’s Digital Services Tax on to Vendors

France's new 3 percent digital tax may be targeted at Amazon and other large digital firms, but Amazon’s French vendors will bear the burden of the tax.

The Italian DST Remix

Announced, Proposed, and Implemented Digital Services Taxes in Europe

France Approves Digital Services Tax; U.S. Explores Retaliatory Options

Revenue Estimates for Digital Services Taxes

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

France’s Digital Services Tax: Facts and Analysis

French Digital Services Tax Would Target A Select Group of Companies

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

Another Step on the Road Toward Fiscal Union?

From the EU Digital Services Tax Debate—to the OECD?

EU Likely to Pause on Digital Tax Push

A Distortionary and Complex Digital Tax Proposal from the UK

France is Trying to Have it Both Ways on Tech Policy

Falling Behind on Digitalization in Spain

A Post-Brexit Budget for Growth? Not in the UK

A Wave of Digital Taxation

European Tech Firms Have Low Levels of Capital Spending

A Summary of Criticisms of the EU Digital Tax

Recent Developments on the EU Digital Turnover Tax

New Study Raises Questions about European Commission Proposal to Tax Digital Companies

New Study Debunks European Commission Claims Justifying New Taxes on Digital Companies

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

Maryland Legislators Want to Tax Online Advertising

Digital Services Taxes in Europe

The Davos Digital (Tax) Détente?

The past week has been nearly nonstop with news on various fronts of a dispute over taxation of digital businesses. The main characters have been the U.S., France, and the UK, although the EU and the OECD have also played roles. Though the dust is still settling, it is worth trying to tie the various events and arguments together.

Another Digital Services Tax? Canada Adds Its Proposal to the Mix

Trump Administration Proposes Retaliatory Tariffs against France’s Digital Services Tax

The Italian DST Marches On

The History of U.S.-France Tax Troubles in One Section of the Tax Code

Amazon Passes France’s Digital Services Tax on to Vendors

France's new 3 percent digital tax may be targeted at Amazon and other large digital firms, but Amazon’s French vendors will bear the burden of the tax.

The Italian DST Remix

Announced, Proposed, and Implemented Digital Services Taxes in Europe

France Approves Digital Services Tax; U.S. Explores Retaliatory Options

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

France’s Digital Services Tax: Facts and Analysis

French Digital Services Tax Would Target A Select Group of Companies

A Distortionary and Complex Digital Tax Proposal from the UK

France is Trying to Have it Both Ways on Tech Policy

Falling Behind on Digitalization in Spain

A Post-Brexit Budget for Growth? Not in the UK

The Davos Digital (Tax) Détente?

The past week has been nearly nonstop with news on various fronts of a dispute over taxation of digital businesses. The main characters have been the U.S., France, and the UK, although the EU and the OECD have also played roles. Though the dust is still settling, it is worth trying to tie the various events and arguments together.

What’s on the Tax Policy Agenda at the EU

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

Revenue Estimates for Digital Services Taxes

Another Step on the Road Toward Fiscal Union?

From the EU Digital Services Tax Debate—to the OECD?

EU Likely to Pause on Digital Tax Push

A Wave of Digital Taxation

European Tech Firms Have Low Levels of Capital Spending

A Summary of Criticisms of the EU Digital Tax

Recent Developments on the EU Digital Turnover Tax

New Study Raises Questions about European Commission Proposal to Tax Digital Companies

New Study Debunks European Commission Claims Justifying New Taxes on Digital Companies

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy