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Digital Service Tax Update: OECD Talks Continue Amid U.S. DST Investigations

Global, OECD, USA - February 9 2021 At the end of the Trump administration, the Office of the U.S. Trade Representative (USTR) determined that a number of digital service tax (DST)…

Alexander W. Koff, Friedemann Thomma.

Apple's Landmark Tax Win Pushes the Digital Services Tax into the Spotlight

European Union, USA - July 30 2020 On July 15, 2020, Apple Inc. (Apple) won its years-long court battle over a record €13 billion Irish tax bill, in the latest setback to the EU's…

Rebecca M. (Becca) Chappell, Friedemann Thomma.

IRS and Treasury Announce Final GILTI High-Tax Exclusion Rules, Will Apply Retroactively

USA - July 30 2020 On July 20, 2020, the U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations on the high-tax…

Molly M. Schneider, Friedemann Thomma.

Taxation of the Digital Economy: What You Need to Know About Digital Services Taxes

European Union, OECD, USA - June 12 2020 As an increasing number of countries propose and enact digital services taxes (DSTs), global digital-based businesses may find that they are subject…

Rebecca M. (Becca) Chappell, Friedemann Thomma.

Working on a Production in Europe? Take Note of New Taxpayer-Friendly Residency Approaches in Light of the COVID-19 Crisis

European Union, Ireland, OECD, USA - May 28 2020 Employers of U.S. residents who are remaining in Europe while projects are shut down because of the COVID-19 pandemic might benefit from a new…

Rebecca M. (Becca) Chappell, Molly M. Schneider, Friedemann Thomma.