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As seen in the previous article, whistleblowing cases regularly make the news headlines. And while some of the names of the reporters or the cases are well known, it’s worthwhile to take a closer look at the people behind the...more
On November 19, the Office of the US Trade Representative (USTR) announced that it would terminate the actions it had taken under Section 301 of the Trade Act of 1974 with respect to digital services taxes (DSTs) adopted by...more
Addressing the tax challenges arising from the digitalization of the economy has been a top priority of the Base Erosion Profit Shifting (BEPS) project of the Organization for Economic Cooperation and Development (OECD)/G-20...more
The OECD/G20 two-pillar project on tax reform has gotten a boost from the Biden administration’s renewed interest in the negotiations and proposals of the project, although these proposals have not been universally embraced. ...more
As the global economy rapidly shifts and accelerates, the OECD has been focusing intently on developing and strengthening international tax rules in recent years. Back in February 2013, the OECD released a report addressing...more
Unilateral steps in a growing number of countries to raise tax revenue from digital services have raised global alarm in recent years, but they have particularly heightened concerns in the United States due to the...more
Following the publication of the Finance Bill 2020 the UK government is pressing ahead with the introduction of the Digital Services Tax from 1 April 2020. From 1 April 2020 the UK government is introducing a new tax in...more
On July 11, 2019, the French Parliament adopted the bill creating a tax on digital services, applicable as from January 1, 2019. Failed International Attempts - The desire to adjust tax policy in the digital age is not...more
The Office of the U.S. Trade Representative (“USTR”) announced on July 10 the initiation of an investigation under Section 301 of the Trade Act of 1974 into France’s digital services tax (“DST”). The French Senate...more
The Organisation for Economic Co-operation and Development (OECD) has issued a policy note document (Note) addressing the tax challenges of the digitalization of the economy under its action plan with respect to base erosion...more
The UK government has announced details of its proposal to bridge a perceived taxing gap in relation to certain digital service providers via a new digital services tax ('DST')....more
The UK government yesterday announced that it will introduce a targeted Digital Services Tax aimed at large search engines, social media platforms and online marketplaces, applicable from April 2020. ...more
The public perception is well-established now that international rules are unfit when it comes to taxing digital companies such as Amazon, Google or Apple in Europe. In light of this consensus, the European Commission...more
In a February 7, 2017 webinar, the Hogan Lovells Digital Single Market (DSM) team presented its take on new developments for 2017. Peter Watts introduced the session by warning that the loss of the UK voice in EU policy...more