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.

55 events advancing 34 policy or regulatory changes:

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55 events advancing 34 policy or regulatory changes:
in consultation

Australia Implementation of OECD Pillar 2 (Minimum Tax Rate)

Latest event Date: 2024-03-21 law consultation opened

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

On 21 March 2024, the Australian Treasury opened a consultation on the primary legislation to implement the OECD's Pillar Two global Minimum Tax Rate until 16 April 2024. The legislation is aligned with the OECD's Pillar Two framework. The legislati…

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

US-Turkey Updated Joint Statement on Transitional Approach to Existing Unilateral Measures

Latest event Date: 2024-03-12 declaration amendment

Issued US-Turkey Updated Joint Statement on Transitional Approach to Existing Unilateral Measures

On 12 March 2024, the United States and Turkey issued an updated joint statement on a transitional approach to existing unilateral measures before the implementation of Pillar 1. This follows the political compromise reached by the United States, Au…

Implementer
TurkiyeUnited States of America
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity cross-cutting
adopted

Extension of Transitional Measures until Implementation of Pillar 1

Latest event Date: 2024-02-15 declaration adoption

Adopted Extension of Transitional Measures until Implementation of Pillar 1

On 15 February 2024, the United States, Austria, France, Italy, Spain, and the United Kingdom adopted an extension to the agreement reached on 21 October 2021 "Regarding a Compromise on a Transitional Approach to Existing Unilateral Measures During …

Implementer
AustriaFranceItalySpainUnited Kingdom Load more
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity cross-cutting
in force

Reporting obligation in revised Directive on administrative cooperation in the field of taxation

Latest event Date: 2024-01-31 law implementation

Implemented Directive 2021/514 including reporting obligation

The Council Directive (EU) 2021/514 had to be transposed by member states until 31 December 2022. The first reporting of data is required by 31 January 2024.The directive includes various changes concerning reporting obligations to member states' ta…

Implementer
European Union
Policy area Taxation
Policy or regulatory element Other operating condition, nes
Economic activity platform intermediary: other
adopted

VAT on digital services in Bill Amending and Adding New Sections of the National Internal Revenue Code (SB No. 2528)

Latest event Date: 2024-01-30 law introduction

Introduced Bill Amending and Adding New Sections of the National Internal Revenue Code including 12% VAT on digital services (SB No. 2528)

On 30 January 2024, Bill Amending and Adding New Sections of the National Internal Revenue Code including 12% VAT on digital services (SB No. 2528), was introduced in the Philippines Senate. The Bill would mandate nonresident digital services provid…

Implementer
Philippines
Policy area Taxation
Policy or regulatory element Indirect taxes
Economic activity online advertising provider, digital payment provider (incl. cryptocurrencies), streaming service provider, platform intermediary: e-commerce, search service provider, infrastructure provider: cloud computing, storage and databases
under deliberation

Transitional Guidance on Reporting of Digital Assets Transactions

Latest event Date: 2024-01-16 order announcement

Announced transitional guidance on reporting of digital assets transactions

On 16 January 2024, the United States Treasury Department and Internal Revenue Service (IRS) announced that businesses are not required to report transactions involving digital assets in the same manner as cash transactions until further regulations…

Implementer
United States of America
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity cross-cutting
in force

Bill 4173/2023 on crypto asset taxation

Latest event Date: 2024-01-01 law implementation

Implemented Bill 4173/2023 on crypto asset taxation

On 1 January 2024, Bill 4173/2023, amending taxation law, including provisions introducing taxation for crypto assets held abroad, came into effect. In particular, the income from derived crypto assets over BRL 6'000 will be taxed at a rate of 15%, …

Implementer
Brazil
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity digital payment provider (incl. cryptocurrencies)
in force

Tax reporting obligation for cryptocurrency transactions in INVEST in America Act (Infrastructure Investment and Jobs Act)

Latest event Date: 2024-01-01 law implementation

Entry into force of IRS reporting obligations for crypto transactions as created in the of INVEST in America Act of 2021

The obligation to report crypte transactions to the IRS takes effect on 1 January 2024 for transactions after 1 January 2023. Among many measures in various sectors, section 80603 of the act includes reporting obligations to the Internal Revenue Se…

Implementer
United States of America
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity digital payment provider (incl. cryptocurrencies)
in force

Colombia tax reform proposal including taxation of digital services

Latest event Date: 2024-01-01 law implementation

Implemented Colombian Digital Services Tax (Law 2277 of 13 December 2022)

On 1 January 2024, the Colombian tax reform introducing the application of a Digital Services Tax came into effect. In particular, new Article 20.3 provides that foreign digital services without establishment in the Colombian territory but with a si…

Implementer
Colombia
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity infrastructure provider: internet and telecom services, online advertising provider
in force

United Kingdom Bill implementing of OECD/G20 Inclusive Framework for the Taxation of the Digital Economy

Latest event Date: 2023-12-31 law implementation

Implemented United Kingdom Implementation of Pillar Two in Finance (No. 2) Bill

On 31 December 2023, the UK implementation of the top-up tax envisioned by Pillar 2 of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) included in the Finance (No. 2) Bill began to apply to covered enterprise groups. As a…

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