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KPMG summary of taxation of the digitalized economy developments [PDF 2.7 MB] (last updated 22 December 2022)

KPMG summary of e-invoicing and digital reporting developments [PDF 2.5 MB] (last updated 21 December 2022)

2022 Articles

December 2022

22 Dec - Latvia: New reporting obligations for digital platform operators (DAC7)

22 Dec - Netherlands: 2023 Tax Plan adopted by upper house of Parliament, including DAC7, windfall profits tax on fossil sector

22 Dec - Spain: Guidance on online “intermediation” subject to digital services tax

22 Dec - KPMG report: Public consultation document under Pillar One on draft multilateral convention provisions on DSTs

21 Dec - KPMG report: Pillar Two implementation package, initial observations and analysis

20 Dec - OECD: Public consultation documents on withdrawal of DSTs under Pillar One, implementation under Pillar Two

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

7 Dec - Estonia: Recent tax-related developments, including reporting obligations for digital platform operators (DAC7)

6 Dec - Vietnam: Guidance for e-commerce trading platform owners and overseas suppliers

1 Dec - Finland: Clarifications on DAC7 reporting obligations

1 Dec - Vietnam: Tax administration rules for e-commerce business activities of family businesses and individuals

November 2022

30 Nov - Germany: Law on DAC7, submitting transfer pricing documentation in tax audits, adopted by lower house of Parliament

22 Nov - Poland: Ratification of treaty with Georgia; MCAA for automatic information exchange under digital platform reporting rules signed

17 Nov - UK: Autumn statement includes transfer pricing documentation changes, update on implementation of Pillar Two, increases in corporation tax and DPT rates

16 Nov - Denmark: DAC7 guidance

16 Nov - OECD: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

11 Nov - KPMG report: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

10 Nov - OECD: Jurisdictions sign MCAA for automatic information exchange under digital platform reporting rules, CRS disclosure rules

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)

8 Nov - Sweden: Tax proposals in 2023 budget include cross-border payment reporting, extension of diesel excise tax reduction

4 Nov - Vietnam: Guidance on various tax-related rules, including e-commerce information reporting

3 Nov - Austria: Inflation relief-related tax measures, DAC7 implementation, guidance on crypto taxation, updated VAT guidelines, other tax developments

3 Nov - FinlandDraft legislation to implement DAC7

3 Nov - Germany: Draft legislation to implement public country-by-country reporting; update on Pillar Two implementation

3 Nov - Portugal: Tax measures in 2023 budget, including new crypto tax regime

2 Nov - United States: Year-end tax topics for cryptocurrency investors

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

20 Jul - United States: State and local sales tax, technology-related tax developments for online marketplaces, broadband equipment (second quarter 2022)

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 - India: Guidance on tax withholding on transfers of virtual digital assets other than through an exchange

11 Jul - OECD: Progress report on Amount A of Pillar One, including revised schedule; public consultation

7 Jul - Italy: Withholding tax on services provided by property intermediation platform via internet (CJEU Advocate General opinion)

5 Jul - Tanzania: Tax proposals in budget 2022-2023 include tax on digital services provided by non-residents

April 2022

27 Apr - Belgium: Requirement to report information about tourist accommodations not contrary to EU law (CJEU judgment)

26 Apr - Poland: Treatment of online purchases via foreign sites taxable

25 Apr - Chile: Digital services subject to VAT

22 Apr - OECD: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

21 Apr - Kenya: Measures regarding digital taxation in Finance Bill, 2022

21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill

20 Apr - KPMG report: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

18 Apr - United States: State and local tax, technology-related developments (table, first quarter 2022)

14 Apr - KPMG report: Comments on implementation framework of global minimum tax

14 Apr - OECD: Comments on implementation framework of global minimum tax

14 Apr - OECD: Extractives exclusion under Amount A of Pillar One; public consultation

8 Apr - Canada: Provision in federal budget for 2022 to require digital platform operators to report information about sellers

8 Apr - United States: Digital advertising services tax, estimated tax payment form is released (Maryland)

7 Apr - India: Sports channel telecaster; no dependent agent permanent establishment under India-Mauritius tax treaty (tribunal decision)

7 Apr - Netherlands: Update on bill to implement EU Directive (DAC7), reporting obligations of digital platforms

6 Apr - EU: Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers

5 Apr - EU: No agreement on revised proposal for minimum tax directive (ECOFIN Council meeting 5 April 2022)

4 Apr - OECD: Draft rules for domestic legislation on scope under Amount A of Pillar One; comments requested

1 Apr - France: Administrative guidance regarding digital services tax held invalid (Conseil d'Etat decision)

October 2021

April 2021

22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021

21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces

21 Apr - United States: Sales tax economic nexus, marketplace provider laws enacted (Florida)

20 Apr - United States: Taxation of software, digital equivalents by state and local authorities

20 Apr - Cambodia: VAT and e-commerce transactions

20 Apr - Canada: Digital services tax among measures in 2021 federal budget

20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021

19 Apr - OECD: VAT policy regarding "sharing and gig economy"

16 Apr - Argentina: List of entities for digital services tax purposes, Buenos Aires

16 Apr - Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022

16 Apr - Singapore: Guidelines for tax treatment of transactions involving digital tokens

15 Apr - United States: Taxation of digital advertising services; sales and use tax on digital products and services (Maryland)

14 Apr - Argentina: New digital services tax procedures for Buenos Aires

14 Apr - Brazil: Review of digital services tax proposals

13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms

12 Apr - United States: Digital advertising tax and sale and use tax on digital products (Maryland)

8 Apr - Canada: Online marketplaces, platforms, streaming services to collect sales tax (Manitoba)

8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)

7 Apr - Malaysia: Tourism tax postponed, digital platform service providers

5 Apr - Malaysia: Tourism tax regulations address digital platforms

KPMG digital economy tax tracker mobile app

KPMG’s digital economy tax tracker app 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 over 60 countries. Content and additional jurisdictions are added on an ongoing basis.

Download for free from the Apple app store and the Google play store.

 

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