This developments summary is intended to assist multinational companies with staying abreast of digital services taxes developments around the world. It 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
- Country specific detail
- OECD milestones
- EU milestones