DAC 7, Digital economy, Digital platforms, EU

(Visiting Professor UAntwerp, UHasselt and EY Belgium) and (University of Amsterdam - Loyens & Loeff)/ /Leave a comment

Felix Desmyttere[1] and Juan Manuel Vazquez[2] It has been over three years and a half since the release of the OECD Model Rules for Digital Platforms[3] and a few days since the expiration of the first reporting deadline under the European variant of such reporting framework: Directive 2021/514[4] (commonly known as ‘DAC7’). Despite different guidelines…

Digital services tax, DST, EU, EU law

(University of Amsterdam - Loyens & Loeff)/ /3 Comments

Introduction The growing uncertainties about Pillar One’s success, coupled with the recent EU Council’s mandate to the Commission to submit an EU legislative proposal in case Pillar One fails, have reignited the debate on whether Digital Service Taxes (DSTs) are a possible and suitable solution to address the challenges raised by the digitalization of the…