digital services tax

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

Featured Research

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

European Tech Firms Have Low Levels of Capital Spending

October 31, 2018

A Summary of Criticisms of the EU Digital Tax

October 22, 2018

Related Articles

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

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

Spain’s Proposed Budget Plans Would Hurt Its Competitiveness Ranking

October 29, 2018