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Ghana Parliament rejects 2022 budget over MoMo taxes
Nov 13,2023
The Parliament of Ghana has rejected the 2022 budget over mobile money (MoMo) taxes. The budget, which proposed to levy a 1.5% levy on mobile money, bank transfers and remittances, was presented by Finance Minister Ken Ofori-Atta. Many Ghanians are o...
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Canada proposes digital tax (if OECD rules not yet in place)
Nov 13,2023
Canada's Finance Minister Chrystia Freeland has proposed a digital tax: if enacted, the draft law would impose a 3% digital sales tax as of 1 January 2024, on revenues earned from 2022 onwards, but only if the OECD global tax rules are not yet in fo...
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EU issues draft directive to implement Pillar Two of OECD's global tax rules?
Nov 13,2023
The European Commission has proposed a directive to implement the OECD's new global tax rules, including the 15% minimum tax rate for corporations. The directive 'reflects the global OECD agreement, with some necessary adjustments, to guarantee confo...
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OECD releases Pillar Two model rules
Nov 13,2023
The OECD has released the Pillar Two Model Rules (explained also in a nutshell by the OECD), which provide a template for jurisdictions to translate the Pillar Two rules into domestic law in a coordinated and timely way.    The OECD's...
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Ghana to impose tax on mobile transactions
Nov 13,2023
Ghana will introduce a 1.75% levy on electronic transactions. This was announced by the Minister for Finance and Economic Planning during the 2022 budget statement. The tax will be imposed on mobile money payments, bank transfers and inward remittanc...
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Brazilian Senate approves tax exemption for IoT operators
Nov 13,2023
The Federal Senate of Brazil approved bill number 6549/19 that provides a tax exemption for installing and operating equipment necessary for IoT communication over a period of five years starting January 2021. This move follows an announcement made b...
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Italy approves digital tax on tech giants
Nov 13,2023
From 1 January 2020, a digital services tax is introduced in Italy according to theOfficial Gazette, N.160 of 2019. Italy's parliament votes to approve a 3 percent tax on certain digital revenue for companies that have more than 750 million euros in ...
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Members of the European Parliament call for a common EU position on international digital tax
Nov 13,2023
Members of the European Parliament (MEPs) discussedthe issue of the digital economywith the European Commission on December 16, and adopted a resolution on December 18 by 479 votes to 141, with 69 abstentions. In the resolution, MEPs called on the Co...
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Google stops using controversial Irish and Dutch tax loopholes
Nov 13,2023
Google has decided to stop using an international tax loopholeknown as the "double Irish, Dutch sandwich". In 2020, Google will no longer take advantage from this tax which allowed it and other corporations to shift money from Ireland to the Netherla...
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Google discusses tax settlement with the Indonesian government
Nov 13,2023
Google is expected to reach a tax settlement with the Indonesian government. It will pay back taxes and fines, and its profits will be subject to a new calculation. According to analysts, the potential settlement could urge other countries to aggress...
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India to impose a 15% tax on foreign content
Nov 13,2023
Starting from 1 December, India will impose a service tax of 15% on content from overseas service providers, for example to download music, buy an e-book, or get storage on a cloud. This service tax already applies to domestic suppliers. The amendmen...
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European Commission proposes new tax rules on e-commerce and online businesses
Nov 13,2023
The European Commission has proposed new rules for Value Added Tax (VAT) on e-commerce in the EU. The proposal includes the introduction of a One Stop Shop for VAT payments, leading to a reduction of VAT compliance costs, whi...
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