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Taxation of the Digitalized Economy: Developments Summary

Overview of how countries are responding to the challenges arising from the digitalized economy

This developments summary is intended to assist multinational companies with staying abreast of digital services taxes developments around the world.

The summary covers both direct tax and indirect tax developments and encompasses the following information as well as a time line of key upcoming OECD, EU and G20 meetings where discussion on the taxation of the digitalized economy is anticipated.

Direct taxes:

  • Summary chart of certain enacted or proposed direct taxes
  • Country specific detail
  • OECD milestones
  • EU milestones

Indirect taxes:

  • Country specific detail
  • OECD milestones
  • EU milestones

You Can Also Track Developments with This App: The Digital Economy Tax Tracker App, developed by KPMG Global Services Hungary, covers both direct tax (BEPS 2.0 and digital services tax) and indirect tax (goods and services tax (GST) and value-added tax (VAT)) content for more than 70 countries. Content and additional jurisdictions are added on an ongoing basis.

Download for free from the Apple App Store or Google Play.

Dive into our thinking:

Taxation of the digitalized economy - Development Summary

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Meet our team

Image of Brett Weaver
Brett Weaver
ESG Tax Leader, KPMG US
Image of James Freed
James Freed
Principal, State & Local Tax, KPMG US

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