Taxing Tech: Digital services taxes take shape in the shadow of the pandemic by Rebecca Christie published by IMF (3/2021).
“When European Union leaders took aim at the global pandemic last year, they knew they would need a bigger budget. To help pay for it, they will look toward bigger companies: the world’s technology giants.
EU leaders agreed in principle to introduce a digital levy, with details to be put forward in mid-2021. While it won’t be the largest source of revenue for the pandemic budget, it could be a big step forward in how European countries tax corporations. The plan adds to a long-standing push to reevaluate how the tech titans pay taxes and address how countries around the world can claim their fair share of revenue they help to generate…”
