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.
11 events advancing 10 policy or regulatory changes:
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Indirect taxes regulation in Policy on Tax Incentives for Returned Goods Exported via Cross-border E-commerce (No. 16 of 2026)
Ministry of Finance, General Administration of Customs and General Administration of Taxation issued policy on tax incentives for returned goods exported via cross-border e-commerce including indirect taxes regulation
On 6 February 2026, the Ministry of Finance of the People’s Republic of China, the General Administration of Customs of the People’s Republic of China, and the State Administration of Taxation issued a policy on tax incentives for returned goods exp…
Digital services tax prohibition in United States-Argentina Agreement on Reciprocal Trade and Investment (ARTI)
United States and Argentina signed Agreement on Reciprocal Trade and Investment (ARTI) including digital services tax prohibition
On 5 February 2026, the United States and Argentina signed the Agreement on Reciprocal Trade and Investment (ARTI). The Agreement provides that Argentina shall not impose digital services taxes or similar measures that discriminate against United St…
Taxation of digital assets in Finance Bill for 2026 (No. 1906)
National Assembly adopted Finance Bill for 2026
On 2 February 2026, the National Assembly adopted the Finance Bill for 2026 (T.A. No. 227), which maintains the Real Estate Wealth Tax (IFI) and, in Article 7, introduces a tax on assets not allocated to an operational activity of wealth management …
Adjustments to streaming levy and clarifications to global minimum taxation in Finance Bill for 2026 (No. 1906)
National Assembly adopted Finance Bill for 2026 including clarifications to global minimum taxation was introduced to National Assembly
On 2 February 2026, the National Assembly adopted the Finance Bill for 2026 (T.A. No. 227) under Article 49(3) of the Constitution. The adopted text maintains and refines France’s implementation of the OECD/G20 Pillar Two global minimum tax for larg…
Tax holiday till 2047 for foreign cloud services using data centre services from India in Budget 2026-2027
Minister of Finance proposed tax holiday till 2047 for foreign cloud services using data centre services from India in Budget 2026-2027
On 1 February 2026, the Minister of Finance proposed, in the Budget 2026-2027 Speech (Budget Speech), a tax holiday till 2047 for any foreign company that provides cloud services to customers globally by using data centre services from India, as a d…
Act on compensatory tax on certain services
Ministry of Digital Affairs announced Act on the compensatory tax on certain services
On 27 January 2026, the Ministry of Digital Affairs announced that it had submitted an application for a draft Act on the compensatory tax on certain services to be entered on the register of legislative proposals. The Act would introduce a digital …
Presidential Decree No. 10767 re-determining digital services tax rate
President Decree No. 10767 re-determining digital services tax rate becomes applicable at 5%
On 1 January 2026, Presidential Decree No. 10767, issued pursuant to Article 5 of Law No. 7194 on Digital Services Tax and Amendments to Certain Laws and Decree Law No. 375, became applicable to revenue obtained from the beginning of the year follow…
Council Directive (EU) 2025/516 amending Directive 2006/112/EC as regards VAT rules for the digital age under the VAT in the Digital Age (ViDA) package
Council Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including provisions on domestic electronic invoicing and anti-fraud measures enter into force
On 14 April 2025, Article 1 of Council Directive (EU) 2025/516 amending Directive 2006/112/EC entered into force. The amendments empower Member States to mandate the issuance of electronic invoices by taxable persons operating within their territory…
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…
VAT exemptions for certain internet access and web hosting services in Law No. 23-22
Implemented Article 70 of Law No. 23-22 relating to the finance law for 2024 including VAT exemptions for certain internet access and web hosting services
On 31 December 2023, Article 70 of Law No. 23-22 relating to the finance law for 2024 entered into force. Article 70 amended Article 32 of Ordinance No. 10-01, relating to the supplementary finance law for 2010, which originally provided tax exempti…