This Global Trends benchmark highlights the current tax measures on the digital economy applied in twelve jurisdictions around the globe. All surveyed jurisdictions committed to join the international tax reform expected by the Organisation for Economic Co-operation and Development (OECD) to be implemented by mid-2023.

Cullen International has updated its AVMSD benchmarks that compare detailed implementing rules across 12 EU member states.

Our new benchmark shows the European countries (among the 14 covered) that have already decided which authority will be designated as the Digital Service Coordinator (DSC) under the Digital Services Act (DSA).