Articles tagged with digital-taxation

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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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Tax and Tech Roundtable 29 November 2019

Authors: Neal Lawson and Becky Holloway, Jericho Chambers.

03 Mar 2020
5 min
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Comments on the Public Consultation Document – Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two

Professionals in the member firms of KPMG International (KPMG) welcome the opportunity to comment on the OECD’s public consultation document entitled “Public Consultation Document – Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two”, released on 8 November 2019 (the Consultation Document).

11 Dec 2019
21 min
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Roundtable on the digitalization of the economy and the future of corporation tax

On 20 June 2019 a roundtable was held in London with a group of tax directors to discuss the digitalization of the economy, the future of corporation tax and the proposals being debated by the OECD Inclusive Framework.

12 Sep 2019
5 min
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Data as a commodity

If designed correctly, a form of tax paid in data could not only benefit the public sector and help improve government services, it could also stimulate a new wave of innovation.Data companies are set to grow increasingly rich and powerful. New-generation tech companies are particularly elusive entities to tax. Movement towards partial payment of taxes in data rather than money...

30 Oct 2018
4 min
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"What to tax?” - Full publication now available

Over the past few weeks, we’ve been sharing a series of preview articles from our “What to tax?” publication, and we are pleased to share the full publication, available now. I want to extend my personal thanks to all of the contributors for their time, thinking and writing, as well as to all of you who continue to weigh in...

25 Oct 2018
1 min
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Indirect taxes and the digital economy — What to tax?

— While there are direct tax debates about which countries have taxing rights over a given transaction, there is near unanimous agreement that indirect taxes should be applied to B2C transactions based on the destination principle.— The question in indirect taxes is not ‘what’ to tax but ‘who’ will collect the tax.— Key issues include ensuring indirect tax is applied...

24 Sep 2018
6 min
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New boundaries of tax - digitalization

Should digitalized companies be paying more tax where their customers are based? What are the complexities?

24 Sep 2018
8 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