Digital Services Tax

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.

Digital Services Taxes in Europe

March 16, 2020

The Davos Digital (Tax) Détente?

January 23, 2020

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

January 15, 2020

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

December 12, 2019

What’s on the Tax Policy Agenda at the EU

December 9, 2019

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

December 3, 2019

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

December 2, 2019

The Italian DST Marches On

November 18, 2019

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

November 11, 2019

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

October 24, 2019

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

August 22, 2019

Amazon Passes France’s Digital Services Tax on to Vendors

August 6, 2019

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

July 23, 2019

Announced, Proposed, and Implemented Digital Services Taxes in Europe

July 18, 2019

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

July 11, 2019

Revenue Estimates for Digital Services Taxes

April 26, 2019

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

April 3, 2019

France’s Digital Services Tax: Facts and Analysis

March 11, 2019

French Digital Services Tax Would Target A Select Group of Companies

March 4, 2019

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

March 4, 2019

Another Step on the Road Toward Fiscal Union?

January 10, 2019

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

December 13, 2018

EU Likely to Pause on Digital Tax Push

November 28, 2018

A Distortionary and Complex Digital Tax Proposal from the UK

November 28, 2018

France is Trying to Have it Both Ways on Tech Policy

November 20, 2018

Falling Behind on Digitalization in Spain

November 14, 2018

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

November 8, 2018

A Wave of Digital Taxation

November 7, 2018

European Tech Firms Have Low Levels of Capital Spending

October 31, 2018

A Summary of Criticisms of the EU Digital Tax

October 22, 2018

Recent Developments on the EU Digital Turnover Tax

September 13, 2018

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

June 25, 2018

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

March 19, 2018

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

February 9, 2018

Maryland Legislators Want to Tax Online Advertising

January 15, 2020

Digital Services Taxes in Europe

March 16, 2020

The Davos Digital (Tax) Détente?

January 23, 2020

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

December 12, 2019

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

December 3, 2019

The Italian DST Marches On

November 18, 2019

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

August 22, 2019

Amazon Passes France’s Digital Services Tax on to Vendors

August 6, 2019

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

July 23, 2019

Announced, Proposed, and Implemented Digital Services Taxes in Europe

July 18, 2019

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

July 11, 2019

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

April 3, 2019

France’s Digital Services Tax: Facts and Analysis

March 11, 2019

French Digital Services Tax Would Target A Select Group of Companies

March 4, 2019

A Distortionary and Complex Digital Tax Proposal from the UK

November 28, 2018

France is Trying to Have it Both Ways on Tech Policy

November 20, 2018

Falling Behind on Digitalization in Spain

November 14, 2018

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

November 8, 2018

The Davos Digital (Tax) Détente?

January 23, 2020

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

December 9, 2019

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

October 24, 2019

Revenue Estimates for Digital Services Taxes

April 26, 2019

Another Step on the Road Toward Fiscal Union?

January 10, 2019

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

December 13, 2018

EU Likely to Pause on Digital Tax Push

November 28, 2018

A Wave of Digital Taxation

November 7, 2018

European Tech Firms Have Low Levels of Capital Spending

October 31, 2018

A Summary of Criticisms of the EU Digital Tax

October 22, 2018

Recent Developments on the EU Digital Turnover Tax

September 13, 2018

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

June 25, 2018

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

March 19, 2018

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

February 9, 2018

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

December 2, 2019

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

November 11, 2019

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

March 4, 2019