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The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.
Our Center for Global Tax Policy provides leading analysis of country and international proposals to tax revenues from certain digital activities of multinational corporations.
As several European countries continue to work towards implementing digital services taxes (DSTs), the uncertainty for the firms affected by these taxes will continue to rise.
The posts below review the evidence that has been gathered on the impact of digital services taxes (DSTs), including our responses to OECD Public Consultation Documents.
Stay Updated on Tax Issues Around the World
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.
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.