Comments on the EU’s Inception Impact Assessment on a potential Digital Levy
Authors: Robert van der Jagt, Chairman, KPMG’s EU Tax Centre, and Chris Morgan Head of Global Tax Policy, KPMG International
02 Mar 2021
7 min
Articles tagged with digitalization
How will COVID-19 impact the long-term issues for tax policy?
Virtual Responsible Tax roundtable: The new reality
21 May 2020
9 min
Taxation of the digitalized economy: an EU perspective
The 2008 financial crisis and the issue of fairness
07 Nov 2019
5 min
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
The European way of digital
In The European Way of Digital: How to make tech work for open societies in Europe, Catherine Fieschi, Executive Director at Counterpoint, and Heather Grabbe, Director at Open Society Foundations, bring together contributions from leading professionals across Europe as they discuss the need for European companies to incorporate digital in a way that serves the public interest and fosters open...
03 Sep 2019
1 min
An inquiry into the future of corporate taxation in an era of digitization
In this article, Dr Charles Enoch, formerly Deputy Director at the International Monetary Fund and currently European Studies Centre Visiting Fellow, St Antony's College, Oxford – shares his views on the first provocation. Understanding the challenges of corporate taxation in a digitized, globalized economy is one of the key focus areas for the Responsible Tax project in 2019. An initial...
14 Aug 2019
2 min
Note of roundtable on the future of corporation tax in Nairobi on 15 March 2019
A roundtable on the future of corporation tax and the OECD’s consultation on the impact of digitalization was held in Nairobi on 15 March 2019. The clients attending were from a range of industries including banking, private equity, oil and gas, and logistics.A theme which emerged was that renegotiating the global accord on international tax is not the highest priority...
04 Apr 2019
5 min
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
Comments on OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalized Economy
Professionals in the member firms of KPMG International1 (“KPMG”) welcome the opportunity to comment on the OECD’s public consultation document entitled “Addressing the Tax Challenges of the Digitalisation of the Economy,” released on 13 February 2019 (the “Consultation Document”). The Consultation Document describes proposals that are being worked on through the Task Force on the Digital Economy (the “Task Force”)...
08 Mar 2019
1 min
Digitalization and the future of corporation tax in Latin America
On Monday 12 November 2018, following the KPMG client conference for the Latin America region, a roundtable was held in Mexico with a group of conference delegates. The theme was digitalisation and the future of corporation tax.The delegates represented a variety of industries from financial services to consumer products, data management and internet sales.
16 Jan 2019
3 min
How do tax leaders think digital challenges should be addressed? New poll
The proliferation of digitization in business raises new questions for tax leaders, not only amongst those leading tax departments in traditionally digital companies, but also across businesses and sectors that have incorporated digital solutions into some aspect of their service delivery or operations—from banks to insurance companies to car manufacturers and beyond.
07 Nov 2018
3 min
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
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
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
Can developing countries leap frog developed ones when it comes to digitalising the tax system?
At the end of November I was privileged to take part in a two and half day conference at Wilton Park1 entitled “Tax capacity building for tomorrow: digital and analogue approaches”.
14 Dec 2017
4 min