In March 2018, the European Commission proposed a Digital Services Tax (DST) as a new tax on revenues resulting from certain digital business activities. Specifically, a 3% tax on: (i) Online advertising revenues, (ii) Seller/buyer fees to transact via online intermediaries/marketplaces and (iii) Revenues from the sale of user data. We have reviewed the evidence base and analytical logic of the proposal. We find that:
The study is commissioned by Computer & Communications Industry Association (CCIA).
On 20 September, Partner Sigurd Næss-Schmidt presented the results at a CEPS event in Brussels with the European Commission, OECD and national experts discussing the basis and the practical implementation of digital taxation, options and challenges. Download the presentation from the event.Download