Activity Tracker

The DPA Activity Tracker provides our latest information on developments in legislatures, judiciaries and the executive branches of G20, EU member states and Switzerland.

4 events advancing 3 policy or regulatory changes:

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4 events advancing 3 policy or regulatory changes:
processing consultation

Australia Implementation of OECD Pillar 2 (Minimum Tax Rate)

Latest event Date: 2024-04-16 law consultation closed

Closed consultation on the primary legislation to implement the OECD's Pillar Two (Minimum Tax Rate)

On 16 April 2024, the Australian Treasury closed the consultation on the primary legislation to implement the OECD's Pillar Two global Minimum Tax Rate. The legislation is aligned with the OECD's Pillar Two framework. The legislative proposal aims t…

Implementer
Australia
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity cross-cutting
adopted

Tax Agency guidelines on VAT treatment of NFTs

Latest event Date: 2024-03-28 order adoption

Adopted Swedish Tax Agency guidelines on VAT treatment of NFTs

On 28 March 2024, the Swedish Tax Agency (TA) issued a ruling clarifying the value-added tax (VAT) treatment of non-fungible tokens (NFTs) linked to digital works. The TA defined NFTs as unique blockchain records signifying ownership of specific ass…

Implementer
Sweden
Policy area Taxation
Policy or regulatory element Indirect taxes
Economic activity digital payment provider (incl. cryptocurrencies), DLT development
under deliberation

Implementation of minimum tax rate under OECD Inclusive Framework for the Taxation of the Digital Economy

Latest event Date: 2023-02-14 order announcement

Announced Singapore's intent to implement Pillar 2 of the OECD's BEPS initiative

On 14 February 2023, Singapore’s Deputy Prime Minister and Minister for Finance delivered the FY2023 Budget Statement in Parliament and announced Singapore’s intent to implement the Global Anti-Base Erosion (GloBE) rules under Pillar 2 of the OECD’s…

Implementer
Singapore
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity cross-cutting
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