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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CESOP: as of 2024 cross-border payments must be reported for VAT purposes; bill presented to Lower House of Parliament

Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.
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Internet consultation on legislative proposal to implement Pillar 2 in the Netherlands

The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.
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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 enterpris ...
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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 ...
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OECD Update: 'Unified Approach' promising for acceptance

On 31st of January, 2020, the OECD gave an update on the outline for a global taxation of multinationals: 'Unified Approach'. Jaap Reyneveld, partner at KPMG Meijburg & Co: “It looks like the 'Uni ...
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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 sha ...
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BEPS 2.0 Update: A new tax system for the digital era

On 24th of October, 2019, the roundtable session 'BEPS 2.0 Update' took place at KPMG Meijburg & Co. As a result, a report was made with interesting findings and feedback on the OECD consultation ...
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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 s ...
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“In a digital world, we don’t just tax profits in the country where a business has a physical presence.”

Most international businesses pay taxes via local offices (permanent establishments) on profits they realize in other countries. But in today’s digital economy there is often no such thing as a perman ...
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