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2026

Magnifica Humanitas: What Pope Leo XIV’s Encyclical Tells Us About Digital Service Taxes

This post examines digital services taxes in light of broader debates over taxation, digitalization, and artificial intelligence. It discusses DSTs as a response to the stalled implementation of OECD Pillar One Amount A, and considers whether user data, AI-driven monetization, and different digital business models may justify more refined DST rules, including differentiated rates and revised scope for the AI economy.

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Burnham Floats Warehouse Tax Hike to Benefit High Street (1) (07/03/2026)

Andy Burnham said he would increase business rates on warehouse-based companies in order to lower costs for high street shops and bars as he set out details of what he would do if he continues on his path to becoming the next prime minister.

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New Arbitration Group Seen Aiding EU Tax Dispute Resolution (07/03/2026)

An ambitious project to strengthen European countries’ resolution of cross-border tax and transfer pricing disputes—if it fulfills its vision—will pay off with upgraded standards, faster processes, and more certainty for multinational companies, tax professionals say.

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Irish Corporation Tax Receipts Rise Despite Reshoring Fears (1) (07/03/2026)

Irish corporate tax receipts rose in the first half of the year, despite concerns that American firms would reshore profits as part of President Donald Trump’s vow to bring US company profits home.

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America 250 Edition: Tariff Threats, USMCA, and A History

This piece discusses President Trump’s threat to impose a 100 percent tariff on countries that apply digital services taxes to U.S. companies. It explains that the administration would likely need to proceed through established trade-law mechanisms, such as Section 301 or Section 232 investigations, and places the proposal within broader U.S. objections to foreign DSTs targeting American technology companies.

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Digital Levy Should Be Part of EU Budget, Representative Says (07/02/2026)

The European Union should include a digital levy targeting large tech companies as it searches for new revenue to finance defense spending and repay joint debt, Czech representative Danuše Nerudová said on July 2, 2026.

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Businesses Urge EU to Resist Diluting Tax Simplification Plan (07/02/2026)

A group representing Europe’s biggest companies called on EU governments July 2, 2026 not to water down the European Commission’s tax simplification bills, warning that changes could undermine efforts to reduce regulatory burdens and boost the bloc’s competitiveness.

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Corporate Tax Perks Decrease Rates in Latin American Countries (06/30/2026)

Some corporate tax incentives doled out by Latin American countries significantly reduce their effective tax rates, a new report from the OECD found.

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Canada’s Cross-Border Tax Avoidance Plan Too Sweeping, Pros Say (06/29/2026)

Canada’s decision to deviate from global norms in targeting cross-border tax avoidance structures would weaken investment and raise costs for companies, especially those working with entities in the US, tax professionals say.

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Drug Pricing Rules and Tariffs Reshape Transfer Pricing for IP (06/29/2026)

Recent US policy changes are forcing life sciences companies to rethink core commercial decisions in ways that require a reexamination of how intercompany pricing for intangible property is structured and defended. The policy changes come from two directions: measures designed to reduce US drug prices, such as most-favored nation pricing; and tariffs.

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