digital services tax

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

Featured Research

What European OECD Countries Are Doing about Digital Services Taxes

March 25, 2021

Maryland’s Digital Advertising Tax Is Unworkably Vague

February 10, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

December 8, 2020

Spanish Taxpayers to Be Hit by Two Major Taxes in 2021

October 7, 2020

Where Should the Money Come From?

August 12, 2020

Related Articles

More Tax Hikes Than Investment Projects?

What European OECD Countries Are Doing about Digital Services Taxes

Brits to Prepare for Tax Reforms

Maryland’s Digital Advertising Tax Is Unworkably Vague

The European Commission and the Taxation of the Digital Economy

Digital Tax Collection Triggers New U.S. Tariffs on France

Tax Foundation Response to OECD Public Consultation Document: Reports on the Pillar One and Pillar Two Blueprints

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

Spain’s Recovery Budget Comes with Tax Hikes

A Framework for the Future: Reforming the UK Tax System

The UN Approach on Digital Taxation

Two Roads Diverge in the OECD’s Impact Assessment

Pillars, Blueprints, an Impact Assessment, and Construction Delays

Spanish Taxpayers to Be Hit by Two Major Taxes in 2021

Where Should the Money Come From?

Who will Ultimately Pay the Digital Services Tax in the UK? Amazon Passes the Cost Along to Sellers

The New EU Budget is Light on Details of Tax Proposals

Digital Taxes, Meet Handbag Tariffs

Tax Foundation Comments on the Initiation of Section 301 Investigations of Digital Services Taxes

Digital Tax Deadlock: Where Do We Go from Here?