Digital Economy

The increasing digitization of society and business has led to a completely different and constantly changing economic landscape.

Impact

Would you like to know how developments concerning taxation of the digital economy can impact your business?

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European Commission’s response to the OECD Pillar 2 model rules

On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but have a broader scope that includes large-scale purely domestic groups.

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OECD publishes Global Anti-Base Erosion Model Rules (Pillar 2)

On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. The GloBE Rules aim to impose a global minimum tax of 15% on multinational enterprises with a revenue in excess of EUR 750 million.

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Major changes EU VAT and e-commerce 2021

New VAT rules for e-commerce will be introduced in the European Union (EU) as of January 1, 2021. In this blog Max van de Ven, Andy van Esdonk and Giancarlo Stanco, of KPMG Meijburg & Co, each share their view on the impact of these new VAT rules.

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“An aging population and digitization are eroding the tax base.”

A digitizing economy and an aging population are creating financial problems for governments and forcing them to look at the financing of public expenditure over the longer term. In other words, the sources of taxation. What is the solution? Robert van der Jagt, partner at KPMG Meijburg & Co, explains.

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“Consumers are now digital resources that are mined without being paid for.”

The current tax system is no longer adequate because it is not designed for digital business models like Airbnb, Uber, or Amazon. This gives rise to international tax debates, which sometimes raise the question whether we should fall back on ‘old-fashioned’ tax systems. Digital technology, the virtual presence, is new. However, the fundamental cornerstone of taxation - where profits are realized - is not. Even in the Dutch colonial era, a pertinent question was which part of the profits of multinationals could be attributed to the Dutch East Indies and taxed there. Fred van Horzen, partner at KPMG Meijburg & Co, explains.

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