KPMG summary of taxation of the digitalized economy developments (last updated 24 June 2024)
KPMG e-invoicing developments timeline (last updated June 2024)
Recent Articles
June 2024
28 Jun - Norway: Consultation on implementation of Pillar Two UTPR
25 Jun - KPMG report: Accounting for income tax implications of Pillar Two GloBE top-up taxes
20 Jun - KPMG report: New Amount B guidance expands on definitions
20 Jun - Luxembourg: Draft law amending Pillar Two law introduced to Parliament
17 Jun - OECD: Further guidance on Pillar One Amount B and Pillar Two global minimum tax
5 Jun - EU: Formal notices sent to member states for failure to exchange information required under DAC7
5 Jun - Germany: Consultation on draft tax return for Pillar Two purposes
4 Jun - Italy: Implementation of Pillar Two transitional safe harbors
May 2024
30 May - Japan: Explanation of guidance on income inclusion rule, associated forms and schedules
29 May - Belgium: Due date for first GloBE registration is 13 July 2024
24 May - Crown Dependencies: Details on plans to implement Pillar Two global minimum tax
23 May - Spain: Consultation on draft legislation implementing Pillar Two global minimum tax
23 May - UK: HMRC guidance on registration under Pillar Two global minimum tax regime
22 May - Belgium: GloBE registration requirements for multinational and large domestic groups
22 May - Switzerland: Cantonal tax law changes in response to Pillar Two global minimum tax
21 May - Australia: Proposed exemptions from sharing economy reporting regime
21 May - Denmark: Proposed amendments to Pillar Two legislation submitted to Parliament
16 May - Kenya: Tax proposals in Finance Bill, 2024 include implementation of Pillar Two global minimum tax
14 May - KPMG report: Impact of Brazil's indirect tax reform proposal on nonresidents
10 May - Canada: Sales tax changes target digital products and services (British Columbia)
6 May - Brazil: Draft regulations to introduce new dual VAT regime
3 May - Belgium: Amendments to Pillar Two global minimum tax rules
2 May - Norway: Pillar Two global minimum tax implemented in Supplementary Tax Act
April 2024
30 Apr - Australia: Amendments to superannuation system
30 Apr - OECD: Consolidated commentary on Pillar Two rules, updated Pillar Two examples
29 Apr - EU: Working paper on VAT treatment of “crypto art”
29 Apr - Poland: Draft bill implementing Pillar Two global minimum tax published
26 Apr - Estonia: Legislation implementing Pillar Two global minimum tax rules approved by Parliament
26 Apr - Greece: Legislation implementing Pillar Two global minimum tax rules enacted
26 Apr - Iceland: Intention announced to implement Pillar Two global minimum tax rules
25 Apr - Germany: Draft bill for Annual Tax Act 2024 includes Pillar Two changes, other tax developments
23 Apr - Germany: VAT treatment of vouchers (CJEU judgment)
19 Apr - Australia: KPMG comments on draft legislation implementing Pillar Two global minimum tax rules
11 Apr - Korea: Guidance regarding amendments to Pillar Two rules
8 Apr - Belgium: Draft amendments to Pillar Two minimum tax rules
8 Apr - KPMG report: Global e-invoicing and digital reporting mandates
8 Apr - Liechtenstein: Guidance on Pillar Two minimum tax rules
8 Apr - Sweden: Draft amendments to Pillar Two minimum tax rules
8 Apr - UAE: Consultation on Pillar Two minimum tax rules
3 Apr - Poland: New bill implementing reporting obligations for digital platform operators (DAC7)
2 Apr - KPMG report: Recent DCL and Pillar Two guidance, comments and recommendations
2 Apr - Sweden: VAT treatment of NFTs associated with a digital work
March 2024
29 Mar - Laos: VAT on cross-border provision of digital services
27 Mar - Chile: Tax reform bill introduces VAT liability for sales of low-value goods
25 Mar - Ireland: Tax changes for the asset management and funds industry, including Pillar Two rules
22 Mar - Australia: Consultation on draft legislation implementing Pillar Two global minimum tax rules
21 Mar - Finland: Legislation implementing Pillar Two global minimum tax
19 Mar - KPMG report: Amount B compliance challenges
15 Mar - EU: Taxpayer appeals General’s Court dismissal of challenge to EU minimum tax directive
15 Mar - UK: Finance Act 2024 includes amendments to Pillar Two minimum tax rules
14 Mar - Cyprus: Draft legislation implementing Pillar Two global minimum tax rules
14 Mar - Jamaica: Tax measures in 2024-2025 budget include Pillar Two global minimum tax rules
14 Mar - Malta: Guidance on implementation of Pillar Two global minimum tax
12 Mar - United States: Updated digital services tax agreement with Turkey
11 Mar - EU: VAT obligations of digital platforms pre-2015 (CJEU referral)
7 Mar - Philippines: Proposed legislation regarding VAT on cross-border provision of digital services
6 Mar - Angola: Revisions to VAT law, including taxation of e-commerce transactions
5 Mar - EU: European public prosecutor's office estimates serious VAT fraud amounting to €11.5 billion
5 Mar - Poland: Bill implementing Pillar Two global minimum tax
5 Mar - Spain: Digital platform operators must file returns under DAC7 by 8 April 2024
4 Mar - Morocco: VAT on cross-border provision of digital services
February 2024
28 Feb - Greece: Proposed legislation implementing Pillar Two global minimum tax
28 Feb - Malta: Legislation implementing Pillar Two global minimum tax
28 Feb - South Africa: Draft legislation implementing Pillar Two global minimum tax
27 Feb - Republic of the Congo: VAT on cross-border provision of digital services
23 Feb - Slovakia: Legislation implementing Pillar Two global minimum tax passed by Parliament
21 Feb - KPMG report: Overview and initial observations on Pillar One – Amount B
20 Feb - Singapore: Tax measures in budget 2024 include Pillar Two global minimum tax rules
19 Feb - OECD: Report on Amount B under Pillar One
16 Feb - France: Tax authority guidance on VAT treatment of non-fungible tokens
16 Feb - Malaysia: Final guide on transitional rules for service tax rate change on foreign digital services
16 Feb - Malaysia: Updated e-invoicing guidelines, software development kit
15 Feb - Vietnam: New telecommunications law
13 Feb - Greece: Guidance on new reporting obligations for digital platform operators (DAC7)
9 Feb - EU: Certain member states extend DAC7 reporting deadlines
9 Feb - EU: Formal notices to nine member states on failure to transpose minimum tax directive
9 Feb - Netherlands: FAQs on reporting obligations of digital platform operators (DAC7)
9 Feb - Philippines: Tax on e-commerce transactions
9 Feb - Spain: Draft legislation implementing Pillar Two global minimum tax
6 Feb - Senegal: VAT on cross-border provision of digital services
5 Feb - Japan: Additional guidance on income inclusion rule
5 Feb - Japan: Outline of 2024 tax reform proposals
1 Feb - Colombia: Modified tax Form 490 includes significant economic presence corporate income tax payments
January 2024
31 Jan - Tanzania: VAT and DST obligations of nonresident providers of cross-border electronic services
30 Jan - Latvia: Draft legislation implementing Pillar Two global minimum tax
30 Jan - Germany: Guidance on obligations of payment service providers, other VAT developments
29 Jan - United States: Property tax exclusion (New York); online marketplace sales (multistate)
19 Jan - EU: Challenge to EU global minimum tax directive dismissed (EU General Court judgment)
18 Jan - Italy: Pillar Two global minimum tax rules implemented
18 Jan - Mexico: List of 201 registered foreign providers of digital services (as of 31 December 2023)
17 Jan - EU: Pillar Two global minimum tax implementation summary
16 Jan - Romania: Law implementing Pillar Two global minimum tax
16 Jan - Poland: Bill on cryptoassets; Minister of Finance activities for 2024
16 Jan - UK: Updates on Pillar Two, including draft HMRC guidance on proposed rules
10 Jan - Korea: Amendments to Pillar Two rules enacted
5 Jan - India: Guidelines for withholding tax on e-commerce transactions
2 Jan - Hong Kong: Consultation paper on implementation of Pillar Two global minimum tax
2 Jan - KPMG report: Pillar Two rules and the asset management industry
2023 Articles
December 2023
29 Dec - Zimbabwe: Legislation implementing Pillar Two global minimum tax enacted
22 Dec - EU: EC publishes FAQs on interpretation and transposition of EU global minimum tax
22 Dec - Switzerland: Law implementing Pillar Two minimum tax rule enacted
20 Dec - KPMG report: New administrative guidance on Pillar Two rules, initial observations and analysis
20 Dec - EU: Pillar Two global minimum tax implementation summary
20 Dec - Luxembourg: Law implementing Pillar Two global minimum tax enacted
20 Dec - Netherlands: 2024 Tax Plan package and law implementing Pillar Two global minimum tax enacted
19 Dec - Azerbaijan: VAT on cross-border provision of digital services
19 Dec - Hong Kong: Update on implementation of Pillar Two global minimum tax
19 Dec - Ireland: Legislation implementing Pillar Two signed into law
19 Dec - Zambia: Proposed amendments to VAT law on cross-border provision of digital services
15 Dec - Belgium: Pillar Two global minimum tax rules adopted by Parliament
15 Dec - KPMG report: Transfer pricing implications of Pillar Two minimum tax rules
11 Dec - Philippines: All e-commerce participants subject to Philippine laws, regardless of physical presence
8 Dec - Croatia: Consultation on draft legislation implementing Pillar Two global minimum tax
8 Dec - Hungary: Legislation implementing Pillar Two global minimum tax enacted
8 Dec - Thailand: Required reporting by digital platform operators
8 Dec - UK: Finance Bill 2024, including amendments to Pillar Two minimum tax rules
7 Dec - Italy: Guidance on new reporting obligations for digital platform operators (DAC7)
6 Dec - Luxembourg: Amended draft law implementing Pillar Two global minimum tax
1 Dec - Spain: Forms for new reporting obligations for digital platform operators (DAC7)
November 2023
29 Nov - Vietnam: Resolution adopting Pillar Two global minimum tax
28 Nov - Spain: Update on new reporting obligations for digital platform operators (DAC7)
24 Nov - Austria: Updated draft legislation implementing Pillar Two global minimum tax
24 Nov - Norway: Amended draft legislation implementing Pillar Two global minimum tax
24 Nov - Slovenia: Updated draft legislation implementing Pillar Two global minimum tax
21 Nov - KPMG report: Pillar Two implications for “U.S. sandwich structures”
17 Nov - Mexico: List of 198 registered foreign providers of digital services (as of 31 October 2023)
16 Nov - Bermuda: Third public consultation related to proposed corporate income tax
14 Nov - Germany: Law implementing Pillar Two global minimum tax passed by lower house of Parliament
13 Nov - Barbados: Proposed rules to implement Pillar Two global minimum tax
10 Nov - Liechtenstein: Law implementing Pillar Two global minimum tax adopted by Parliament
9 Nov - Cyprus: Consent to Pillar Two global minimum tax rules
9 Nov - Estonia: Legislative proposal implementing Pillar Two global minimum tax rules
9 Nov - EU: List of national portals for reporting to central electronic system of payment information
8 Nov - Malaysia: Finance Bill (No. 2) 2023 includes proposed Pillar Two rules
6 Nov - Sweden: Updated draft legislation implementing Pillar Two global minimum tax
1 Nov - France: VAT digital economy enforcement included in 2024 Finance Bill
October 2023
31 Oct - Uganda: Tax authority publishes notice implementing digital services tax
27 Oct - Lithuania: Draft legislation implementing Pillar Two global minimum tax
24 Oct - Belgium: FAQ on new obligations of digital platform operators (DAC7)
24 Oct - United States: Extension of comment period for proposed regulations on digital asset transactions
23 Oct - Hungary: Proposed legislation implementing Pillar Two global minimum tax
23 Oct - Romania: Proposed legislation implementing Pillar Two global minimum tax
20 Oct - Ireland: Tax proposals in Finance bill 2023 include implementation of Pillar Two global minimum tax
17 Oct - Côte d'Ivoire: Simplified VAT compliance mechanism for nonresident digital service providers
6 Oct - Bermuda: Second public consultation related to proposed corporate income tax
6 Oct - Cyprus: Public consultation on draft legislation implementing Pillar Two global minimum tax
5 Oct - Austria: Draft legislation implementing Pillar Two global minimum tax
5 Oct - Bulgaria: Public consultation on draft legislation implementing Pillar Two global minimum tax
5 Oct - France: Draft legislation implementing Pillar Two global minimum tax
4 Oct - Denmark: Updated draft legislation implementing Pillar Two global minimum tax
3 Oct - OECD: Multilateral convention to facilitate implementation of Pillar Two subject to tax rule
September 2023
29 Sep - Slovakia: Draft legislation implementing Pillar Two global minimum tax
29 Sep - UK: Updated Finance Bill 2023 draft legislation, including Pillar Two global minimum tax rules
20 Sep - OECD: Comments on public consultation document on Amount B under Pillar One
18 Sep - Italy: Draft law implementing Pillar Two global minimum tax
18 Sep - Sweden: Draft law implementing Pillar Two global minimum tax
15 Sep - Netherlands: Memorandum to parliament in response to report regarding bill implementing Pillar Two
14 Sep - Greece: New reporting obligations for digital platform operators (DAC7)
12 Sep - Mexico: List of 196 registered foreign providers of digital services (as of 31 August 2023)
1 Sep - EU: Enhanced enforcement of VAT rules on non-resident digital economy businesses
August 2023
31 Aug - New Zealand: Bill to implement digital services tax
29 Aug - Finland: Public consultation on implementation of Pillar Two global minimum tax rules
29 Aug - United Kingdom: Policy paper on reporting obligations for digital platform operators (DAC7)
25 Aug - KPMG report: Potential U.S. tax implications of proposed Bermuda corporate income tax
23 Aug - Canada: Details of draft revised DST rules
21 Aug - Korea: Proposed amendments to transfer pricing and Pillar Two rules
16 Aug - Denmark: Increase in VAT audits of nonresident digital services providers
15 Aug - Australia: Targeted consultation on implementation of Pillar Two global minimum tax rules
14 Aug - Canada: Draft legislation includes Pillar Two rules and revised DST and EIFEL rules
10 Aug - Korea: Tax reform proposal for 2023, changes to Pillar Two and transfer pricing documentation rules
10 Aug - Luxembourg: Draft law implementing Pillar Two global minimum tax
9 Aug - Bermuda: Implementation of corporate income tax within scope of Pillar Two global minimum tax rules
4 Aug - EU: Reasoned opinion to six member states on failure to fully transpose DAC7
4 Aug - Ireland: Feedback statement on implementation of Pillar Two global minimum tax
July 2023
25 Jul - KPMG report: New guidance on Pillar Two rules, initial observations and analysis
25 Jul - KPMG report: Public consultation on Amount B under Pillar One, initial observations
25 Jul - KPMG report: OECD’s effort to simplify transfer pricing
17 Jul - OECD: Report on BEPS 2.0, including new guidance on Pillar Two rules
14 Jul - Chile: Digital magazines subject to VAT; other direct and indirect tax developments
13 Jul - Thailand: Guidance for taxpayers within scope of Pillar Two global minimum tax rules
12 Jul - EU: European Commission progress report on Pillar One
12 Jul - Germany: Draft bill implementing Pillar Two global minimum tax
12 Jul - Malta: Guidance on DAC7
12 Jul - OECD: Outcome statement on BEPS 2.0
6 Jul - Albania: New tax incentives for “digital nomads”
6 Jul - Australia: Guidance on GST treatment of digital currency transactions
June 2023
28 Jun - OECD: Updated guidelines for multinational enterprises, final cryptoasset reporting framework rules
27 Jun - Denmark: Public consultation on draft bill to implement Pillar Two global minimum tax
26 Jun - Australia: New semiannual reporting periods for electronic distribution platform operators
26 Jun - UK: Draft guidance on Pillar Two global minimum tax rules published, comments requested
26 Jun - UK: Spring Finance Bill 2023, including Pillar Two global minimum tax rules, substantively enacted
21 Jun - Switzerland: Implementation of Pillar Two minimum tax approved by public vote
21 Jun - United States: JCT analysis of possible effects of Pillar Two global minimum tax adoption
16 Jun - Norway: Draft legislation implementing Pillar Two minimum tax
8 Jun - Canada: QST annual information return for distribution platform operators due 30 June (Quebec)
8 Jun - Liechtenstein: Consultation draft for implementation of Pillar Two global minimum tax
6 Jun - Luxembourg: Draft law implementing DAC7
6 Jun - Switzerland: Consultation on draft law implementing Pillar Two global minimum tax
5 Jun - Netherlands: Bill implementing Pillar Two presented to Lower House of Parliament
May 2023
31 May - Poland: New reporting requirements for cross-border payment service providers beginning 2024
22 May - New Zealand: May 2023 Tax Bill includes Pillar Two global minimum tax rules
19 May - EU: Agreement on DAC8 compromise text (EU Council)
15 May - Mexico: List of 185 registered foreign providers of digital services (as of 30 April 2023)
15 May - UK: Public consultation on taxation of lending or staking of cryptoassets
10 May - Benin: VAT on cross-border provision of digital services
10 May - United States: Challenge to digital advertising tax dismissed (Maryland)
5 May - Kenya: Application of VAT on digital services provided by non-residents
April 2023
28 Apr - Japan: 2023 tax reform includes income inclusion rule, CFC regime
28 Apr - Spain: New reporting requirements for cross-border payment service providers beginning 2024
28 Apr - United States: State and local tax, technology-related developments (table, first quarter 2023)
20 Apr - EU: European Commission adopts DAC7 for exchange of information with non-EU countries
20 Apr - Italy: Draft legislation for implementation of DAC7
20 Apr - Kenya: Intention to adopt Pillar Two global minimum tax announced
20 Apr - Uganda: 2023 tax bill includes proposed digital service tax
20 Apr - United Nations: Revised subject-to-tax-rule proposal approved at tax committee meeting
5 Apr - Ireland: Draft legislation on implementation of Pillar Two global minimum tax
5 Apr - Nigeria: Statement regarding possible implementation of Pillar Two global minimum tax rules
3 Apr - UK: Implementation of Pillar Two global minimum tax under Spring Finance Bill 2023
March 2023
29 Mar - Vietnam: MAAC signed, intention to implement Pillar Two global minimum tax
28 Mar - Thailand: Proposed income tax and VAT exemption on offering or trading of investment tokens
28 Mar - Germany: Taxation of profits from cryptocurrencies (federal tax court decision)
23 Mar - Germany: Public consultation on implementation of Pillar Two global minimum tax
23 Mar - EU: VAT Committee working paper on treatment of NFTs
23 Mar - Israel: Proposed VAT on digital services and goods
23 Mar - Sweden: Proposed additions to interim report on implementation of EU global minimum tax directive
22 Mar - Spain: Public consultation on Pillar Two global minimum tax
21 Mar - Egypt: Guidance clarifying VAT on digital services regime
17 Mar - Indonesia: New customs and VAT obligations on imported software products, other digital goods
17 Mar - Mexico: List of 182 registered foreign providers of digital services (as of 28 February 2023)
17 Mar - United States: Crypto crackdown—information reporting in a digital asset world
16 Mar - OECD: Public consultation meeting on implementation under Pillar Two
14 Mar - Thailand: Measures to support implementation of Pillar Two global minimum tax rules
February 2023
16 Feb - OECD: Comments on public consultation documents on implementation under Pillar Two
16 Feb - Philippines: Draft legislation to impose VAT on digital services
8 Feb - EU: Notice by EC to 14 member states of noncompliance with transposition of DAC7
8 Feb - Sweden: Interim report on implementation of EU global minimum tax directive
7 Feb - Romania: New reporting obligations for digital platform operators (DAC7)
3 Feb - KPMG report: Comments on public consultation documents on implementation under Pillar Two
2 Feb - KPMG report: U.S. accounting questions related to new GloBE rules
2 Feb - OECD: Administrative guidance for implementation of Pillar Two global minimum tax rules
January 2023
30 Jan - EU: European Commission public consultation on DAC7 implementing regulation
30 Jan - OECD: Comments on public consultation document on Amount B under Pillar One
25 Jan - Italy: 2023 budget law tax measures, including DAC7 and windfall profits tax on energy
25 Jan - KPMG report: Comments on public consultation document on Amount B under Pillar One
24 Jan - OECD: Comments on public consultation document on withdrawal of DSTs under Pillar One
20 Jan - KPMG report: Comments on public consultation document on withdrawal of DSTs under Pillar One
20 Jan - KPMG report: Where next for Amount B?
18 Jan - United States: Cooperatives as an ownership model for digital networks
18 Jan - OECD: Revenue gains from BEPS 2.0 predicted to be higher than previously expected
17 Jan - Czech Republic: Guidance provided in Q&As on new reporting obligation under DAC7
11 Jan - EU: Update on DAC7 implementation
2022 Articles
December 2022
22 Dec - Latvia: New reporting obligations for digital platform operators (DAC7)
22 Dec - Spain: Guidance on online “intermediation” subject to digital services tax
21 Dec - KPMG report: Pillar Two implementation package, initial observations and analysis
19 Dec - Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax
16 Dec - Belgium: New obligations of digital platform operators (DAC7)
16 Dec - Switzerland: Parliament approves constitutional amendment to implement Pillar Two global minimum tax
16 Dec - EU: Council adopts EU minimum tax directive
13 Dec - EU: Member states in the EU reach agreement to implement Pillar Two (updated)
9 Dec - KPMG report: Public consultation on Amount B under Pillar One, initial observations and analysis
9 Dec - UK: Report of national audit office on operation and implementation of digital services tax
8 Dec - OECD: Public consultation document on Amount B under Pillar One
6 Dec - Vietnam: Guidance for e-commerce trading platform owners and overseas suppliers
1 Dec - Finland: Clarifications on DAC7 reporting obligations
November 2022
16 Nov - Denmark: DAC7 guidance
10 Nov - United States: Corporate Alternative Minimum Tax considerations and FAQs
9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)
8 Nov - Mexico: List of 162 registered foreign providers of digital services (as of 31 October 2022)
4 Nov - Vietnam: Guidance on various tax-related rules, including e-commerce information reporting
3 Nov - Finland: Draft legislation to implement DAC7
3 Nov - Portugal: Tax measures in 2023 budget, including new crypto tax regime
2 Nov - United States: Year-end tax topics for cryptocurrency investors
October 2022
31 Oct - Nigeria: Direct collection of taxes from online gaming transactions
25 Oct - Netherlands: Consultation on implementation of Pillar Two rules
21 Oct - India: Equalization levy could not be imposed on online advertising charges (tribunal decision)
19 Oct - KPMG report: Initial observations of OECD report on tax incentives and the global minimum tax
13 Oct - Australia: Consultation paper on BEPS 2.0
13 Oct - Belgium: Tax proposals in budget 2023-2024 include 15% minimum tax
7 Oct - Malaysia: Tax proposals in budget for 2023, including domestic minimum top-up tax
6 Oct - OECD: Report on tax incentives and the global minimum tax
6 Oct - Lithuania: Draft law on implementation of DAC7 rules for digital platform operators
September 2022
August 2022
31 Aug - New Zealand: Information reporting requirements for digital platform operators in pending bill
26 Aug - Hong Kong: Implementation of Pillar Two deferred to 2024 at the earliest
25 Aug - OECD: Comments on progress report on Amount A of Pillar One
23 Aug - Australia: Proposed reporting regime for the sharing or “gig” economy
19 Aug - Australia: Board of Taxation releases consultation guide on digital asset tax treatment
19 Aug - KPMG report: Comments on progress report on Amount A of Pillar One
19 Aug - KPMG report: European Commission business tax agenda
16 Aug - Thailand: E-commerce business operations by foreign companies
15 Aug - United States: Digital advertising services (New Mexico)
10 Aug - Australia: Draft update to GST treatment of cross-border supplies, digital currency
5 Aug - Austria: Implementation of DAC7 and reporting requirements for digital platform operators
5 Aug - South Africa: Tax authority targets e-service suppliers and VAT compliance
4 Aug - Australia: Proposal to require reporting by digital platforms
1 Aug - Malaysia: Guidance on service tax exemption for digital payment services by local non-bank providers
July 2022
29 Jul - Mauritius: Tax measures in Finance Bill 2022 include domestic top-up tax
26 Jul - KPMG report: Amount B—the forgotten piece of the Pillar One jigsaw
25 Jul - United States: Sales and use taxes on marketplace facilitator (Tennessee)
22 Jul - Ireland: BEPS 2.0 implications for aviation sector
20 Jul - UK: Draft legislation to implement Pillar Two published
19 Jul - Poland: Pre-consultation on assumptions for digital platform owners (DAC7)
18 Jul - KPMG report: The diverging paths of Pillars One and Two
18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency
15 Jul - Germany: Proposals regarding reporting obligations of digital platforms and transposition of DAC7
14 Jul - Mexico: List of 155 registered foreign providers of digital services (as of 30 June 2022)
13 Jul - Australia: Guidance regarding tax treatment of cryptoassets
12 Jul - Tanzania: Tax measures in Finance Act, 2022 make digital transactions taxable
11 Jul - OECD: Progress report on Amount A of Pillar One, including revised schedule; public consultation
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