Digital taxation: Expansion of source country tax jurisdiction for corporate income tax purposes

Digital taxation: Expansion of source country tax jurisdiction for corporate income tax purposes

In 2017, the Inclusive Framework on BEPS renewed the mandate of the Task Force on the Digital Economy (TFDE) to continue work on the tax challenges of the digitalized economy. The TFDE is expected to deliver its interim report thereon in April 2018. The EU group that is studying the same issue is due to release its findings and recommendations shortly beforehand. At the same time, an increasing number of countries have begun taking steps towards the implementation of unilateral and uncoordinated domestic measures aimed at taxing digitalized activities and highly digitalized business models. Stay updated concerning measures governments are taking in response to the tax challenges posed by the digitalization of the global economy.
(Live presentation was aired on 24 May 2018)

http://www.deloitte.com/ap/dbriefs

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