New: Digital Taxation Mapping

Our interactive map gives you a quick overview of the digital taxation measures in over 70 countries Monitoring Digital Taxation

Since  2021 we have been at the forefront of tracking the ever-evolving unilateral and global tax developments targeting the digitalized economy. We present all the relevant information in our Digital Taxation Monitor. Our Monitor comprises over 70 country tables covering countries’ direct unilateral measures, reporting obligations for digital platforms, VAT measures targeting the digitalized economy and Pillar One position and (future) implementation. The monitor also follows-up on the supranational discussions and measures adopted or recommended by the OECD, EU, UN and ATAF. Available on our Tax Research Platform, the tables also provide links to country and topical analyses, laws and to journal articles, where further information on jurisdictions is available. As soon as consensus is reached on Pillar One, the implementation status of countries will also be covered. All this information is aggregated in one place in the Tables section, the Digital Taxation tables cover it all.

Interconnected Global Tax Economy

In today's interconnected global tax economy, the digitalization of business processes and the pervasive influence of digital technologies have transformed the way companies operate. The digital economy, or web economy, extends its reach far beyond traditional revenue models, impacting products, services, and economic activities across the globe. As businesses adapt to this new era, governments worldwide have been faced with the challenge of efficiently taxing these new business models.

The digital economy extends the need for governments to adapt their tax systems to the realities of the digital age. The rise of the digital economy reflects how much economic activity digital technology products and services provide and has blurred traditional boundaries and the nature of how traditional companies and business leaders operate and serve their customers, making it crucial to establish a fair and effective framework for taxing digital businesses whilst maintaining economic value. One of the key initiatives in this regard is Pillar One, aimed at addressing global economy tax challenges posed by the digitalized worldwide economy. 

A Digital Taxation Map: Your Window into the Digital Taxation Landscape

The  map covers the taxation of the digitalized economy in over 70 countries. It   is a comprehensive tool that allows you to easily monitor rapid developments in this field. You can click through to more details in the Digital Taxation Monitor tax tables. This unique map provides you with hands-on support in quickly identifying the various measures used by countries to address the challenges of the digitalized worldwide economy.