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ITR’s digital hub: Taxing the digital economy

Making digital tax workable

After the OECD secured an international agreement, the world looks set to implement a two-pillar plan to reform how the digital economy is taxed. Here ITR is offering its best coverage of digital tax.

The OECD managed to broker a multilateral agreement on pillar one and pillar two, not at the G20 level, but among 136 nations. Against all odds, the Paris-based organisation managed to find common ground. This was a historic breakthrough for international tax reform.

The international tax system may be about to face the most significant changes in a century. However, there are still many questions about implementation that have yet to be answered. The real work of reform has only just begun.

ITR surveys

ITR regularly surveys the market about the online economy, the rise of unilateral measures and the development of OECD reforms. Below you can read in-depth analysis of the data.

Last stretch to taxing the digital economy

Digital tax: the loose thread unravels (survey results)

Tax policy and strategy

Here you can find a selection of ITR’s best news stories and features breaking down what companies can do to manage the impact of digital services taxes (DSTs) or prepare for the emerging two-pillar tax framework.

OECD deal:

How to prepare for the OECD’s digital tax reforms

UK budget must strike balance between OECD goals and domestic tax agenda

The OECD tax agreement spells the end for India’s equalisation levy

OECD brokers landmark tax deal

Pillars one and two:

US shift on pillar one is a chance for ‘tax peace’, says Saint-Amans

The unified approach

The OECD presents ‘unified approach’ to profit allocation

OECD to consider worldwide fractional apportionment

DSTs:

What should taxpayers do if DSTs are here to stay

European countries agree to withdraw DSTs in compromise with the US

Tax directors fear DSTs could remain after an OECD agreement

The rise of digital services taxes

Corporate viewpoint:

Microsoft warns digital tax agenda may fail on its complexity

Uber recommends the OECD rethink Amount A scope

Netflix rejects political ring-fencing OECD digital tax blueprints

Unilever: How the OECD could simplify pillar two

Alternative reforms:

Controversial UN treaty provision for a digital tax awaits final approval

EU issues BEFIT proposal to replace deadlocked CCCTB

UN digital tax proposal diverges from OECD two-pillar solution

US businesses back 2020 timeframe for ‘reasonable’ digital tax solution

IMF stance tears up the TP rulebook

The IMF seeks an alternative to the arm’s-length principle

Stay up to date

As our reporters provide more insight on digital tax developments, we will update the above list of stories for you.

more across site & bottom lb ros

More from across our site

The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.
Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.
The former tax official in Italy will take up her post in April.
With marked economic disruption matched by a frenetic rate of regulatory upheaval, ITR partnered with Asia’s leading legal minds to navigate the continent’s growing complexity.
Lawmakers seem more reticent than ever to make ambitious tax proposals since the disastrous ‘mini-budget’ last September, but the country needs serious change.
The panel, the only one dedicated to tax at the World Economic Forum, comprised government ministers and other officials.
Colombian Finance Minister José Antonio Ocampo announced preparations for a Latin American tax summit, while the potentially ‘dangerous’ Inflation Reduction Act has come under fire.
The OECD’s two-pillar solution may increase global tax revenue gains by more than $200 billion a year, but pillar one is the key to such gains due to its fundamental changes to taxing rights.
The solution to address the tax challenges arising from digitalisation and globalisation will generate more revenue than previously estimated.