ITR’s digital hub: Taxing the digital economy

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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 & shared bottom lb ros

More from across our site

Canadian Prime Minister Mark Carney and US President Donald Trump have agreed that the countries will look to conclude a deal by July 21, 2025
The firm’s lack of transparency regarding its tax leaks scandal should see the ban extended beyond June 30, senators Deborah O’Neill and Barbara Pocock tell ITR
Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria
A ‘joint understanding’ among G7 countries that ‘defends American interests’ is set to be announced, Scott Bessent claimed
The ‘big four’ firm’s inaugural annual report unveiled a sharp drop in profits for 2024; in other news, Baker McKenzie and Perkins Coie expanded their US tax benches
Representatives from the two countries focused on TP as they met this week to evaluate progress under a previously signed agreement – it is understood
The UK accountancy firm’s transfer pricing lead tells ITR about his expat lifestyle, taking risks, and what makes tax cool
Dolphin Drilling intends to discuss the final liability amount and manner of settlement with HM Revenue and Customs
Winning the case against the 20% VAT imposition was always going to be an uphill challenge for the claimants, UK tax advisers argue
A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments
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