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.
13 events advancing 12 policy or regulatory changes:
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Repeal of Digital Services Tax Act in Budget Implementation Act (Bill C-15)
Budget Implementation Act including provisions repealing Digital Services Tax Act passed first reading
On 18 November 2025, the Budget Implementation Act (Bill C-15) passed its first reading in the House of Commons. Part 2 of the Bill repeals the Digital Services Tax Act and its regulations, retroactive to 20 June 2024. Any amounts paid under the rep…
Prohibition of digital services tax in United States-Switzerland-Liechtenstein Agreement on Reciprocal, Fair, and Balanced Trade
United States, Switzerland and Liechtenstein announced Framework for Agreement on Reciprocal, Fair, and Balanced Trade including prohibition of digital services tax
On 14 November 2025, the United States, Switzerland and Liechtenstein announced a Framework for negotiating an Agreement on Reciprocal, Fair, and Balanced Trade including prohibition of digital services tax. As part of the Framework, Switzerland and…
Taxation of digital assets in Finance Bill for 2026 (No. 1906)
National Assembly adopted Amendment No. I-3379 to Finance Bill for 2026 including taxation of digital assets
On 31 October 2025, the National Assembly adopted Amendment No. I-3379 to the Finance Bill for 2026 (No. 1906), modifying the legal basis of the Real Estate Wealth Tax (IFI) by creating a “Tax on Unproductive Wealth” and expanding the taxable asset …
Digital services tax prohibition in United States of America and Thailand's Agreement on Reciprocal Trade
United States of America and Thailand announced Agreement on Reciprocal Trade, including prohibition of discriminatory digital services taxes
On 26 October 2025, the United States and Thailand announced a Framework for the Agreement on Reciprocal Trade. Under the Framework, Thailand committed not to impose digital services taxes or measures that “discriminate against US digital services o…
Prohibition of digital services tax in United States-Malaysia Agreement on Reciprocal Trade
United States and Malaysia signed Agreement on Reciprocal Trade including prohibition of digital services tax
On 26 October 2025, the United States and Malaysia signed an Agreement on Reciprocal Trade. The Agreement provides that Malaysia shall not impose digital services taxes discriminatory against US companies in law or in fact.
United States-Cambodia Agreement on Reciprocal Trade including provisions on digital services taxes
United States-Cambodia signed Agreement on Reciprocal Trade including provisions on digital services taxes
On 26 October 2025, the United States and Cambodia signed an Agreement on Reciprocal Trade including provisions on digital services taxes. The agreement states that Cambodia shall not impose digital services taxes or any similar taxes discriminating…
European Commission consultation on delegated regulation on Value-Added Tax data for goods exports and imports (Regulation (EU) 2019/2152)
European Commission closes consultation on delegated regulation on Value-Added Tax data for goods exports and imports (Regulation (EU) 2019/2152)
On 24 October 2025, the European Commission (EC) closes the consultation on the draft Commission Delegated Regulation amending Annex V to Regulation (EU) 2019/2152 on European Business Statistics (EBS). The draft regulation updates the list of Value…
Bill amending Law No. 7194 on Digital Service Tax and amending Certain Laws and Decree Law No. 375
Bill amending Law No. 7194 on Digital Service Tax and amending Certain Laws and Decree Law No. 375 was introduced in Grand National Assembly
On 20 October 2025, the Bill amending Law No. 7194 on Digital Service Tax and amending Certain Laws and Decree Law No. 375 was introduced in the Grand National Assembly of Türkiye. The Bill proposes amendments to Article 1(1)(b) to clarify the scope…
Zakat, Tax and Customs Authority Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulations
Zakat, Tax and Customs Authority Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation partially enters into force
On 18 April 2025, Decision No. 01-06-24 amending the Implementing Regulation of the Value-Added Tax Law enters into force following its publication in the Official Gazette. The amendments introduce updated criteria for VAT group formation, requiring…
Abolition of equalisation levy on digital advertisement services and reporting obligations for crypto-assets in Finance Act 2025 (No. 7)
Finance Act 2025 (No. 7) including abolition of equalisation levy on digital advertisement services enters into force
On 1 April 2025, The Finance Act 2025 (No. 7) entered into force, implementing the abolition of the 6% Equalisation Levy on online advertising services. The repeal is applicable to consideration for digital advertisement services arising on or after…