Description

Announced G24 Comment on the Two-Pillar solution

The G-24 Working Group on Tax Policy and International Tax Cooperation submitted a comment on the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy which was agreed upon on 1 July 2021. T…

Scope

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

Complete timeline of this policy change

Hide details
2021-09-19
under deliberation

The G-24 Working Group on Tax Policy and International Tax Cooperation submitted a comment on the S…

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

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
service (any type): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1

Policy change by business practice

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

all goods (physical or digital): sale

service (any type): sale