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.
103 events advancing 62 policy or regulatory changes:
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Australia Implementation of OECD Pillar 2 (Minimum Tax Rate)
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…
Taxation measures in Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2)
Implemented sections of Taxation Bill 164-1 (No 2) introducing taxation measures for digital platform operators
On 1 April 2024, the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2), introducing taxation measures for digital platform operators, was partially implemented. The implemented passages introduce the change that…
Law No. 020/2023 on Tax Procedures
Implemented Law No. 020/2023 on Tax Procedures, including obligations on the user of electronic invoicing system
On 31 March 2023, the Law No. 020/2023 on Tax Procedures entered into force. The law imposes obligations on the user of electronic invoicing systems, as per Article 18. It requires registration with the Tax Administration for entities conducting bus…
Tax Agency guidelines on VAT treatment of NFTs
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…
US-Turkey Updated Joint Statement on Transitional Approach to Existing Unilateral Measures
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…
Bill Amending Minimum Taxation Rules under Pillar Two
Introduced Bill to Amend Minimum Taxation Rules under Pillar Two in Belgium
On 6 March 2024, a Bill was introduced into the Belgian Chamber of Representatives aimed at revising the current minimum taxation regulations, as outlined under Pillar Two, which were initially published on 28 December 2023. This Bill introduces sev…
Service Tax Order (Digital Service Tax Rate) (Amendment) 2024
Implemented Service Tax Order (Digital Service Tax Rate) (Amendment) 2024
On 1 March 2024, the Service Tax Order (Digital Service Tax Rate) (Amendment) was implemented. The order increases the digital services tax rate from 6% to 8%. For services provided before and after this date, the 8% tax applies only to the portion …
ATO Taxation Ruling on character of payments in respect of software and intellectual property rights (TR 2024/D1)
Closed consultation on ATO Draft Taxation Ruling on character of payments in respect of software and intellectual property rights (TR 2024/D1)
On 1 March 2024, the Australian Taxation Office (ATO) closed its consultation on the draft taxation ruling (TR 2024/D1) regarding the character of payments made under software arrangements. The draft ruling updates previous guidance and covers a wid…
Levy regulation in Cybercrimes (Prohibition, Prevention, etc.) (Amendment) Act 2024
Signed Cybercrimes (Prohibition, Prevention, etc.) (Amendment) Act 2024, including levy regulation
On 28 February 2024, the President signed the Cybercrimes (Prohibition, Prevention, etc.) (Amendment) Bill 2024 into law. The amendments impose a levy of 0.5% on the value of all electronic transactions conducted by businesses specified in the Secon…
2024 budget review of South Africa
Adopted 2024 budget review of South Africa including proposed amendments to electronic services regulations and VAT Act
On 21 February 2024, the National Treasury of South Africa adopted the budget review which includes proposals for amendments to electronic services regulations and the Value Added Tax (VAT) Act. The budget proposes limiting VAT to non-resident vendo…