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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 Policy & Regulation

Tech Tax – Times Are A Changing?

It’s been a busy month in the world of tax for tech companies. France and the UK are introducing digital services taxes, and serious work is underway at the OECD that may result in a shake-up of the international tax system in a manner that affects tech companies and digital businesses in particular, and sooner than people may think.

Given … Continue Reading

Posted in Policy & Regulation Mark JonesPeter Watts

Is the UK’s post-Brexit approach to platforms and the digital sector starting to emerge?

The Chancellor of the Exchequer’s statements of intent on a digital service tax and competition law reforms reinforce other recent indications that the UK government is looking seriously at making significant changes to the way it approaches online platforms and the so called “tech giants”.

Brexit will potentially allow the UK to create its own strategy for the sector without … Continue Reading

Posted in Technology Fabrizio Lolliri

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