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Global Media and Communications Watch The International Legal Blog for the Tech, Media and Telecoms Industry

Tag Archives: Tax

Posted in Technology

Technology companies and transfer pricing

Three members of Hogan Lovells transfer pricing team recently joined a host of tech companies and other advisors at the TP Minds West Coast conference in San Francisco. In a series of presentations, panels and workshops spread over three days, participants discussed recent developments in transfer pricing, what tax authorities are doing in the area, and how new technology is … Continue Reading

Posted in Digital Single Market (EU), e-commerce Mathias Schönhaus

DSM Watch: VAT Action Plan – the start of VAT regime reform?

On 7 April 2016 the European Commission released its VAT Action Plan, which provides a pathway to the creation of a single Value Added Tax (VAT) area in the European Union.  The Commission considers the current VAT system to be a core element of the single market that should assist in facilitating trade within the single market. However, the Commission … Continue Reading

Posted in Policy & Regulation

Taxation of the Digital Economy

The emergence of a digital economy presents challenging tax questions. The non-tangible nature of the new technologies affects the ability of the tax authorities to successfully tax digital transactions and leads to a shortfall in fiscal revenue. Governments are therefore trying to reform their tax rules in order to be able to tax part of the profits made by digital … Continue Reading