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

November 22, 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

A Framework for the Future: Reforming the UK Tax System

October 24, 2020

Spanish Taxpayers to Be Hit by Two Major Taxes in 2021

October 7, 2020

Related Articles

Impact of Presidential/Legislative Elections on French Tax Policy and EU Own Resources

April 20, 2022

A Regulatory Tax Hike on U.S. Multinationals

March 3, 2022

What European OECD Countries Are Doing about Digital Services Taxes

November 22, 2021

Tax Foundation Comments on Maryland’s Digital Advertising Tax Regulations

November 10, 2021

Spain Determined to Cash in on Digital Services Tax

June 18, 2021

Two Important Issues that Must Be Resolved in “Global Tax Reform”

May 25, 2021

States Consider Digital Taxes Amidst Conflicting Rationales

May 10, 2021

Recent Analysis Explores Pillar 1 Risks and the Potential for Disputes

May 10, 2021

More Tax Hikes Than Investment Projects?

April 20, 2021

Brits to Prepare for Tax Reforms

February 22, 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

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

January 6, 2021

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

December 14, 2020

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

December 8, 2020

Spain’s Recovery Budget Comes with Tax Hikes

October 30, 2020

A Framework for the Future: Reforming the UK Tax System

October 24, 2020

The UN Approach on Digital Taxation

October 22, 2020

Two Roads Diverge in the OECD’s Impact Assessment

October 20, 2020

Pillars, Blueprints, an Impact Assessment, and Construction Delays

October 13, 2020