Social Media Ideas for Digital Taxation

Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mista...

The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while rais...

BIR collected over Php 17 billion in Digital Tax in first half of 2026

The Philippines has imposed taxes on digital services last year under the Digital Services Law. While we have a divided opinion about digital tax, the law aims to correct the curre...

GST on OIDAR Services: Changes in Taxability and Overseas Supplier Liability

Introduction Online Information and Database Access or Retrieval services, referred to in this article as “OIDAR services”, are taxed under a special scheme in the Integrated Goods...

Aturan Pajak di Tengah Pesatnya Transaksi Digital Disorot

Perkembangan transaksi digital sudah melekat dengan aktivitas sehari hari dan transformasi perpajakan membawa sejumlah perubahan terhadap mekanisme pemungutan dan pengembalian paja...

Seabrooke & Stausholm: How TaxTech Rewires Global Wealth Chains

Leonard Seabrooke (Copenhagen Bus. Sch.) & Saila Stausholm (Copenhagen Bus. Sch.), How TaxTech Rewires Global Wealth Chains, Fin. & Soc’y (forthcoming 2026): Technological...

From Service Tax to GST: How India Came to Tax Overseas OIDAR Suppliers, and How the Simplified Registration Scheme Work...

Introduction Online Information and Database Access or Retrieval services, hereinafter referred to as “OIDAR services”, have been taxed in India when supplied by overseas providers...

Brussels looks to capture Big Tech through tax on large corporations

European Commission considers a broad levy on all large companies to avoid singling out US digital services groups

International Tax Competitiveness Index 2026

While there are many factors that affect a country's economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can pro...

California Expands Sales and Use Tax to SaaS and Certain Digital Products Starting 1 January 2027

California is making a major change to how it taxes software and digital commerce. Beginning 1 January 2027, software-as-a-service (SaaS), other remotely accessed software, and dig...

Unitary tax scheme a sure path to improved revenue from corporates

The proposed system does away with tax base manipulation, which denies countries revenues as companies game tax rules to their gain.

ЕС нашёл способ брать больше налогов с бигтехов и не нарваться на 100-% пошлины Трампа

Евросоюз, возможно, введёт новую форму расчёта налогообложения для компаний, работающих в странах блока, согласно которой организации будут ежегодно выплачивать определённую сумму....

Why Apple, Google and other global tech giants will hate the ATO’s latest ruling on cross-border payments

Australia’s ATO targets Big Tech’s offshore software payments as taxable royalties, risking a US tax brawl.

How ONESOURCE and Orbitax turn Pillar Two compliance into an automated process

Most corporate tax departments entered the first major Pillar Two filing season already stretched. That isn’t new. Most tax departments … The post How ONESOURCE and Orbitax turn Pi...

Brussels looks to capture Big Tech through tax on large corporations, FT reports

TDS on Virtual Digital Assets (VDA) U/S 393(1) [Earlier 194S]

As per the Income-tax Act, 2025, the provisions of TDS on virtual digital assets (VDA) have been restructured. Now, the earlier Section 194S of the Income-tax Act, 1961 falls under...

GeTtin’ SALTy Episode 84 | California’s New Digital Tax- Navigating Sales Tax on SaaS and Software [Podcast]

California is expanding its sales tax base to include certain prewritten computer software, whether downloaded, transferred electronically, or accessed remotely through SaaS platfo...

HMRC begins automatically signing up taxi and PHV drivers for Making Tax Digital

Taxi and private hire vehicle drivers are among the self-employed workers being automatically signed up by HM Revenue and Customs for Making Tax Digital for Income Tax after failin...

IRS Whistleblower Office goes digital and teams with UK

The IRS's Whistleblower Office introduced a digital version of its tipster form and is partnering with tax authorities in the United Kingdom.

Power and Tax Policy: When Does Leveraging Market Access as a Coercive Geoeconomic Tool Succeed?

While economic levers like sanctions and tariffs have long been recognized as geoeconomic tools, tax policies have rarely been considered a part of this toolkit.

What the 1990s-Era “Bit Tax” Can Teach Us About AI Tax Proposals

Policymakers considering AI-specific token or compute taxes can learn from the “bit tax” proposals of the 1990s during the rise of the internet.

Indonesia's tax drive upsets ecommerce sellers, big businesses

В Казахстане берутся за деньги зарубежных продавцов — дошло и до теңге

В Казахстане подготовили изменения в порядок предоставления информации об иностранных продавцах, работающих через интернет-площадки. Новые механизмы позволят налоговым органам выяв...

The real reason automated retail indirect tax compliance still feels reactive

According to the 2025 State of the Corporate Tax Department Report from the Thomson Reuters Institute, tax professionals currently spend … The post The real reason automated retail...

Kleven and Zidar: A Theory of Automation and Optimal Taxation

Henrik Kleven (Princeton) and Owen M. Zidar (Princeton) have a new NBER working paper, “Automation and Optimal Taxation: A Task-Based Theory” (Sept. 2026). Here is the abstract: We...