New Federal Government commits to 3% Digital Services Tax by 2027 Belgium’s new coaltion government included a commitment to introduce a 3% Digital Services Tax (DST) by 2027. This was contained within ‘Federal Coalition Agreement 2025-2029’, or “Arizona deal”. Belgium had considered a DST in
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has approved in December its Tax Laws (Amendment) Bill 2024, including replacig its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the
US presidential election means OECD Pillar 1 tax agreement unlikely Digital Service Taxes back on agenda with risk to tariff retaliation See our DST country implementations tracker. The OECD’s negotiations with around 120 counties on rewriting the rules on taxing cross-border digital services (‘Pillar 1′)
OECD Report to G20 includes Pillar 1 reforms update as countries reactivate Digital Services Taxes The OECD has updated Finance Ministers of the G20 on progress on tax talks, including BEPS. The report covered Pillar 1 talks to redistribute the jurisdictional rights to tax revenues
2% DST on digital services launched in July 2022 The Nepalese Inland Revenue Department has updated its Digital Services Tax Act for 2024. The threshold for being subject to the 2% turnover tax digital services within scope has been raised from NPR 2 million to
1st September 2024 5% tax on online streaming services The Canadian TV and Telecoms Commission has announced a 5% streaming tax. This will be effective from 1 September 2024. The levy is chaged at 5% on Canadian-generated revenus with online streaming TV, video, music and
VAT on digital services to be extended to non-resident providers Bolivia’s Servicio de impuestos nacionales (SIN) is to relaunch plans to extend VAT obligations to non-resident providers of digital services. This is likely to start again on 1 July 2024. Key obligations proposed include: Taxable
5-country trade measures truce on DST’s extended as OECD Pillar 1 talks struggle The US has extended a truce on trade measures against five countries that have imposed Digital Services Taxes. The truce is pushed out to 30 June 2024 for: the UK, Italy, France,
