ITR’s digital hub: Taxing the digital economy
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 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.
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 OECD presents ‘unified approach’ to profit allocation
OECD to consider worldwide fractional apportionment
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
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
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.