Articles tagged with digital-economy

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Taxing residential land and property to drive the COVID-19 recovery

Authors: Peter Beckett, Tax Partner, KPMG in the UK and James Bryan, Senior Tax Partner, KPMG in the UK 

14 Oct 2020
15 min
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Global Taxation - An inquiry into the future of corporate taxation in an era of digitization

Co-author: Chris Morgan Tax is rarely, if ever, out of the headlines: that is because it is a rare connecting point between the individual, civil society, the state and the corporate world. It is the lightning rod through which many complex and charged issues of social justice, the common good and rewards for enterprise meet and mix.We therefore need to...

22 Mar 2019
7 min
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Optimism around tax and the impact of digitalization at Responsible Tax Roundtable in Paris

The impact of digitalization on tax regimes globally is one of the key topics in the tax world today. At the start of March the OECD published its Interim Report to the G20 – “Tax Challenges Arising from Digitalisation” – and this shows the extent of disagreement between countries, except on the need for further work to be done. On...

25 Jul 2018
6 min
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Splitting digital in two - the impact of digitalization on corporate income tax

As the tax world has moved on from BEPS and the U.S. Congress has finally acted on reforming the U.S. corporate tax system, digital economy tax has become the hot topic.  

16 Jul 2018
4 min
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What to tax? A simple question requiring many answers

Tax systems have evolved a great deal over time in response to evolving economic and social conditions, but when we consider how different the world looks today from the time taxation first entered into our daily vocabulary, we need to ask: have tax systems really kept pace with the transformation we’ve seen in other aspects of our lives? 

23 May 2018
2 min
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Observations on OECD Interim Paper and EU Commission Digital Tax Proposals

On 16 March the OECD released its Report “Tax Challenges Arising from Digitalization — Interim Report 2018” and on 21 March the EU Commission (EC) released two draft directives on the taxation of digitalized businesses. The first is an interim measure for a Digital Services Tax and the second is a long-term approach for taxing revenues from a Significant Digital...

17 Apr 2018
3 min
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KPMG Comment letter to the European Commission: Fair taxation of the digital economy

The impact of digitalisation on international tax principles and domestic tax bases is a global issue, and it is important that the EU has a clear and unified position. We also believe the EU should be pushing for a globally agreed and consistent response.

05 Jan 2018
16 min