Digital Services Tax: Overview of the progress of implementation by EU Member States

For several years there have been efforts at international, EU and national levels to reform taxation to ensure that profits are taxed where economic value is created. Most recently this work has centred on the digital economy but it has its roots in the scrutiny of tax planning strategies used by multinationals that operate across multiple jurisdictions.

At an international level, work has revolved around the Organisation for Economic Co-operation and Development (OECD) which in 2013 launched its Base Erosion and Profit Shifting (BEPS) Action Plan with a process aimed at countering certain strategies used by multinationals to reduce their tax burden. On 9th October 2019 the OECD published its 'unified approach' for public consultation, with the aim of arriving at a consensus, so as to develop a solution for its final report to the G20 in 2020.

Read our pan-European analysis here >

 

Latest insights

More Insights
Curiosity line teal background

China Cybersecurity and Data Protection: Monthly Update - June 2025 Issue

Jul 02 2025

Read More
featured image

TICK TOCK – final countdown to HMRC filing deadline!

5 minutes Jul 01 2025

Read More
featured image

Payment service providers under the radar: MAS imposes composition penalties on five major payment institutions for AML/CFT Breaches

4 minutes Jun 30 2025

Read More