International rules for taxation of digital economy progress next stage
In mid-October, the OECD released for public comments its revised rules for the taxation of the digital economy. The final version of the rules including draft legislation is planned to…
Postponement of digital economy taxation in both CR and other world countries
Despite assurances made in early March that the COVID-19 pandemic will not slow down negotiations on new international taxation rules applicable to the digital economy, the OECD has now…
BEPS 2.0: progress and setbacks
The preparation of BEPS 2.0, new rules for the taxation of the digital economy, has made some progress. Preliminary consensus has been reached on Pillar 1, defining a new rule according…
New digital economy taxation rules
In March, the European Commission issued two draft directives on the digital economy: the first one proposes to introduce a tax on digital services; the second one the concept of a…
EU responds to challenges of profit taxation in digital economy
On 5 November 2018, ECOFIN adopted conclusions summarised in the document titled “Responding to the challenges of taxation of profits of the digital economy”. They are aimed at defining a…