Digital Taxation Around the World May 27, 2020 The digitalization of the economy has been a key focus of tax debates in recent years. Our new report reviews digital tax policies around the world with a focus on OECD countries, explores the various flaws and benefits associated with the wide set of proposals, and provides recommendations for lawmakers to consider.
Gov. Hogan Vetoes Maryland Digital Advertising Tax Legislation May 7, 2020 Gov. Hogan vetoed a proposed first-in-the-nation digital advertising tax that would have imposed rates of up to 10 percent on digital advertising served to Marylanders.
Chaos to the Left of Me. Chaos to the Right of me. May 5, 2020 The OECD recently announced that the negotiation timeline for new digital tax proposals has now been pushed back to October due to the COVID-19 pandemic, although the end-of-year deadline for the overall project is still in place.
Tax Policy After Coronavirus: Clearing a Path to Economic Recovery April 22, 2020 Governments at all levels must work to remove the tax policy barriers that stand in the way of economic recovery and long-term prosperity following the COVID-19 crisis. Our new guide outlines several comprehensive options that policymakers can take at the federal and state levels.
Is Now the Time for a $100 billion Tax Increase? April 13, 2020 Seemingly unconcerned about how the digital project could impact the economy at this crisis moment, officials at the OECD recently released a statement boasting that they are continuing to work “full steam” on their global digital tax project.
India Pushes Digital Taxes in a Difficult Time March 26, 2020 Even during the coronavirus outbreak, efforts to change the way digital business models are taxed continue. India announced this week that its tax aimed at foreign digital companies, the “equalization levy,” will be expanded.
Worse Than Advertised: The Legal and Economic Pitfalls of Maryland’s Digital Advertising Tax March 16, 2020
Maryland Lawmakers Provide No Solution to Central Issues with Digital Advertisement Tax March 11, 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.
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
Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One November 11, 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.
Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy March 4, 2019
New Study Debunks European Commission Claims Justifying New Taxes on Digital Companies March 19, 2018
Digital Taxation Around the World May 27, 2020 The digitalization of the economy has been a key focus of tax debates in recent years. Our new report reviews digital tax policies around the world with a focus on OECD countries, explores the various flaws and benefits associated with the wide set of proposals, and provides recommendations for lawmakers to consider.
Gov. Hogan Vetoes Maryland Digital Advertising Tax Legislation May 7, 2020 Gov. Hogan vetoed a proposed first-in-the-nation digital advertising tax that would have imposed rates of up to 10 percent on digital advertising served to Marylanders.
Worse Than Advertised: The Legal and Economic Pitfalls of Maryland’s Digital Advertising Tax March 16, 2020
Maryland Lawmakers Provide No Solution to Central Issues with Digital Advertisement Tax March 11, 2020
Digital Taxation Around the World May 27, 2020 The digitalization of the economy has been a key focus of tax debates in recent years. Our new report reviews digital tax policies around the world with a focus on OECD countries, explores the various flaws and benefits associated with the wide set of proposals, and provides recommendations for lawmakers to consider.
India Pushes Digital Taxes in a Difficult Time March 26, 2020 Even during the coronavirus outbreak, efforts to change the way digital business models are taxed continue. India announced this week that its tax aimed at foreign digital companies, the “equalization levy,” will be expanded.
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.
Trump Administration Proposes Retaliatory Tariffs against France’s Digital Services Tax December 3, 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.
Digital Taxation Around the World May 27, 2020 The digitalization of the economy has been a key focus of tax debates in recent years. Our new report reviews digital tax policies around the world with a focus on OECD countries, explores the various flaws and benefits associated with the wide set of proposals, and provides recommendations for lawmakers to consider.
Chaos to the Left of Me. Chaos to the Right of me. May 5, 2020 The OECD recently announced that the negotiation timeline for new digital tax proposals has now been pushed back to October due to the COVID-19 pandemic, although the end-of-year deadline for the overall project is still in place.
Is Now the Time for a $100 billion Tax Increase? April 13, 2020 Seemingly unconcerned about how the digital project could impact the economy at this crisis moment, officials at the OECD recently released a statement boasting that they are continuing to work “full steam” on their global digital tax project.
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.
New Study Debunks European Commission Claims Justifying New Taxes on Digital Companies March 19, 2018
Tax Policy After Coronavirus: Clearing a Path to Economic Recovery April 22, 2020 Governments at all levels must work to remove the tax policy barriers that stand in the way of economic recovery and long-term prosperity following the COVID-19 crisis. Our new guide outlines several comprehensive options that policymakers can take at the federal and state levels.
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
