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:
Indirect taxes:
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.
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Taxation of the digitalized economy - Development Summary
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