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.

14 events advancing 9 policy or regulatory changes:

Most active jurisdictions Number of policy changes

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14 events advancing 9 policy or regulatory changes:
in consultation

Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill

Latest event Date: 2024-08-30 law consultation opened

Opened consultation on Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill

On 30 August 2024, the New Zealand Parliament opened a consultation on the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill until 9 October 2024. The Bill would incorporate the Crypto-Asset Reporting Framework (CAR…

Implementer
New Zealand
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity digital payment provider (incl. cryptocurrencies)
under deliberation

Bill enabling consequential and miscellaneous amendments to the Australian tax laws pertaining to OECD Pillar Two GloBE rules

Latest event Date: 2024-08-22 law passage

Passed Treasury Laws Amendment (Multinational-Global and Domestic Minimum Tax) (Consequential) Bill 2024

On 22 August 2024, the Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Bill 2024 was passed by the House of Representatives and moved to the Senate. The Bill would impact entities subject to Australian Income …

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

Bill implementing the framework for imposition of top-up tax under the OECD Pillar Two GloBE rules

Latest event Date: 2024-08-22 law passage

Passed Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024

On 22 August 2024, the Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024 (Assessment Bill) was passed by the House of Representatives and moved to the Senate. The Bill would establish the framework for implementing the Global Anti-B…

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

Presidential Decree Amending the Presidential Decree on the Implementation of Certain Articles of the Customs Law No. 4458

Latest event Date: 2024-08-21 order implementation

Implemented Presidential amending Decree on Implementation of Certain Articles of the Customs Law No. 4458

On 21 August 2024, the Presidential Decree amending certain articles of Customs Law No. 4458, specifically Articles 62/1 and 126/1-(b), enters into force. The amended Presidential Decree includes an increase in tax rates for goods delivered via mail…

Implementer
Turkiye
Policy area Taxation
Policy or regulatory element Indirect taxes
Economic activity platform intermediary: e-commerce
in force

Law No. 7524 amending Tax Procedural Law (Law No. 375)

Latest event Date: 2024-08-02 law implementation

Implemented Law No. 7524 expanding reporting for digital service providers (Bill no. 2/2290)

On 2 August 2024, amendments to tax legislation were implemented through Law No. 7524, which notably expanded the reporting obligations for digital service providers, including e-commerce platforms, social network providers, and digital payment prov…

Implementer
Turkiye
Policy area Taxation
Policy or regulatory element Indirect taxes
Economic activity digital payment provider (incl. cryptocurrencies), platform intermediary: user-generated content, platform intermediary: e-commerce, platform intermediary: other
in force

Federal Tax Office e-commerce import tax rules

Latest event Date: 2024-08-01 order implementation

Implemented Federal Tax Office e-commerce import tax rules

On 1 August 2024, the taxation rules for e-commerce imports enter into force. The tax rules aim to balance tax equity between foreign and domestic products to ensure fair competition for Brazilian producers and enhance import controls. In particular…

Implementer
Brazil
Policy area Taxation
Policy or regulatory element Indirect taxes
Economic activity platform intermediary: e-commerce
under deliberation

Bill amending Law No. 6563 on Regulation of Electronic Commerce

Latest event Date: 2024-07-18 law introduction

Introduced Draft Law amending consumer protection law and certain laws, including Law No. 6563 on regulation of electronic commerce

On 18 July 2024, the draft law amending consumer protection law and certain laws, including the law on the regulation of electronic commerce, was introduced at the Turkish Grand National Assembly. The Draft Law applies to e-commerce intermediary se…

Implementer
Turkiye
Policy area Taxation
Policy or regulatory element Direct taxes including Digital Service Taxes
Economic activity platform intermediary: e-commerce
adopted

Treasury Department and IRS Regulations on Reporting Sales and Exchanges of Digital Assets by Brokers

Latest event Date: 2024-06-28 order adoption

Adopted Treasury Department and IRS Regulations on Reporting Sales and Exchanges of Digital Assets by Brokers

On 28 June 2024, the US Department of the Treasury and the Internal Revenue Service (IRS) released final regulations to implement the bipartisan tax reporting requirements for sales and exchanges of digital assets. These regulations require brokers …

Implementer
United States of America
Policy area Taxation
Policy or regulatory element Indirect taxes
Economic activity digital payment provider (incl. cryptocurrencies)
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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