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European Union: Publication of EC proposal on taxation of significant digital presence

Policy overview

Description

Publication of EC proposal on taxation of significant digital presence

On 21 March 2018, the European Commission issued its proposal for a Council Directive “laying down rules relating to the corporate taxation of a significant digital presence”. The proposal would reform the tax rules to include in the list of taxable…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
supranational
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2018-03-21
under deliberation

On 21 March 2018, the European Commission issued its proposal for a Council Directive “laying down …

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type Private organisation
Economic activity cross-cutting
Category All
2
Type Private organisation
Economic activity cross-cutting
Category All
3
Type Private organisation
Economic activity cross-cutting
Category All

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
consumer data (all forms): data collection
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
consumer data (all forms): storage (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
consumer data (all forms): data processing
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
consumer data (all forms): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
user content: any format: data collection
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
user content: any format: storage (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
user content: any format: data processing
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
user content: any format: hosting: display
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3
user content: any format: marketing (any form)
service (any type): sale

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

consumer data (all forms): data collection

consumer data (all forms): storage (any form)

consumer data (all forms): data processing

consumer data (all forms): sale

user content: any format: data collection

user content: any format: storage (any form)

user content: any format: data processing

user content: any format: hosting: display

advertisement (any targeting): sale

user content: any format: marketing (any form)

service (any type): sale