digital services tax

Analysis of country and international proposals to tax revenues from certain digital activities of multinational corporations.


Featured Research

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

October 24, 2019

Announced, Proposed, and Implemented Digital Services Taxes in Europe

July 18, 2019

Revenue Estimates for Digital Services Taxes

April 26, 2019

France’s Digital Services Tax: Facts and Analysis

March 11, 2019

Falling Behind on Digitalization in Spain

November 14, 2018

A Wave of Digital Taxation

November 7, 2018


Related Articles

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

France Could Be on its Way to a More Competitive Tax System

October 31, 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

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