Tax Challenges of Digitization

Insights from KPMG about the potential impact of proposed reforms on the taxation of the digital economy

Brett Weaver

Brett Weaver

Partner, International Tax, KPMG US

+1 206-913-6697
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The challenge of how to tax the digital economy was identified in the OECD's BEPS initiative as Action 1: Addressing the Tax Challenges of the Digital Economy. While intergovernmental groups, including the OECD, are trying to build a consensus around taxation of the digital economy, some countries are taking unilateral actions, such as imposing digital services taxes. As the digitization tax debate continues, multinational companies will need to stay abreast of both short- and long-term developments to navigate and prepare successfully for the resulting changes to the global tax landscape.

Pillar One Blueprint

KPMG Report: Summary and Initial Analysis

Pillar Two Blueprint

KPMG Report: Summary and Initial Analysis

TaxNewsFlash

Digitalized Economy edition – Alerts on developments from KPMG

Taxation of the digitalized economy - Development Summary
Updated as of November 19, 2020 | This summary provides a general overview, covering direct and indirect taxes, of how countries are responding to the challenges arising from the digitalized economy.
INSIGHT: Transfer Pricing Substance in Flux - DEMPE, BEPS 2.0, and COVID-19
July 31, 2020, Bloomberg Tax | The authors discuss the role of substance in transfer pricing in light of OECD's Action 8-10 and DEMPE, BEPS 2.0, and COVID-19.
OECD's Unified Proposal on Pillar One Poses Challenges for Dispute Resolution
December 2019, International Tax Review | This column by KPMG professionals outlines some of the issues that the OECD's unified approach raises, particularly in regard to dispute resolution.
Global Glare: International Tax Reform Steals the Spotight
November 2019 | This issue of CTO Insights discusses how CTOs in companies across America are increasingly focused on global tax reform and the OECD's efforts to develop a unified approach to address the challenges presented by the impact and influence of the digital economy.
INSIGHT: Taxing the Digital Economy – As Simple as "A, B, C"?
October 21, 2019, Daily Tax Report (Bloomberg Tax) | KPMG professionals examine the OECD Secretariat's October 9 proposal under Pillar One, on the allocation of taxing rights and profits, of the Inclusive Framework.
Digital Taxation: International Focus, Individual Doubt
September 2019 | This issue of KPMG's CTO Insights – Issue Spotlight looks at how chief tax officers are addressing the uncertainty around changing international rules regarding the taxation of the digital economy.


Related content


Webcast series

Oct. 19, 2020 | BEPS 2.0: Update on Inclusive Framework's Progress on Pillars One and Two

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May 5, 2020 | KPMG International webcast – The Tax Impacts Arising from increased Digitalization of Business Models

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Feb. 21, 2020 | Taxing the Digital Economy Update: Quest for OECD Pillar One Consensus

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Nov. 6, 2019 | Taxing the Digital Economy: Overview of the Global Indirect Tax Challenges

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