2026

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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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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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 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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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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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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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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The first public country-by-country reports under the EU directive—from Microsoft, Procter & Gamble, and others—drew praise for transparency but warnings from the OECD, business groups, and companies against misreading the data. Microsoft booked 38.1 percent of its worldwide profits in Ireland despite housing under 3 percent of its workforce there, while P&G reported $114 million in tax-free Luxembourg profit tied to a now-liquidated entity, fueling debate over whether the disclosures reveal avoidance or just an incomplete picture.

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The International Tax Observatory on July 20 issued a policy note regarding the relationship between the OECD's pillar 2 tax regime and controlled foreign corporation rules, finding that pillar 2 should complement CFC rules and that both should address different types of tax avoidance within the EU's overall corporate tax framework.

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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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