Digital economy, EU law, EU/EEA, Fixed establishment, MNE Profits, MNEs, OECD, Pillar I, Pillar II

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In part 1 of this blog, we focused on the increased involvement of platforms in the levy of direct and indirect taxes. In this blog, we will highlight other digital economy tax trends, such as the shift of taxation rights on digital activities and fixed establishments. Shift of taxation rights between jurisdictions More user-and-consumer based…

Administrative obligations, BEPS, Customs and Excise, Digital economy, Digital platforms, Distance selling, EU law, OECD, United Kingdom, VAT

, , (Loyens & Loeff, Netherlands)/ /Leave a comment

The digitization and globalization of the economy have created a challenging environment to enforce tax rules and ensure tax compliance. Ever since the OECD’s release of the Action Plan on Base Erosion and Profit Shifting (BEPS)[1], the taxation of the digital economy has been under scrutiny from both a direct and indirect tax perspective. The…