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digital services tax Archive

French Election: Macron vs. Le Pen

TweetShareSharePin0 Shares The second round of voting in the French presidential election will be 24 April between incumbent Emmanuel Macron and National Rally candidate Marine Le Pen. Although tax policy has not been a central theme of the campaign due to the war in Ukraine, immigration debates, and cost of living issues, the winner’s policy

A Regulatory Tax Hike on US Multinationals

TweetShareSharePin0 Shares Throughout the first year of the Biden administration, one tax policy theme was consistent. The President and Treasury Secretary Janet Yellen were focused on increasing the tax burden on U.S. companies—particularly multinational companies.  As Secretary Yellen put it last year, “It is about making sure that governments have stable tax systems that raise

Digital Services Taxes in Europe

TweetShareSharePin0 Shares Over the last few years, concerns have been raised that the existing international tax system does not properly capture the digitalization of the economy. Under current international tax rules, multinationals generally pay corporate income tax where production occurs rather than where consumers or, specifically for the digital sector, users are located. However, some

Maryland Digital Advertising Tax Regulations: Tax Foundation Comments

TweetShareSharePin0 Shares Note: The following comments were submitted to the Maryland’s Comptroller’s office on November 8th, 2021 regarding the regulation of Maryland’s Digital Advertising Tax. The Maryland digital advertising tax, applied to gross revenue derived from digital advertising services, has a rate escalating from 2.5 percent to 10 percent of the advertising platform’s assessable base
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