Increased use of internet-based services has stimulated a debate, among government authorities, on whether and how to collect domestic taxes on such services, regardless of where service providers are established/incorporated. This approach is challenging, since it may not be clear whether a service is provided to a specific audience. It may also be difficult to track service provision itself. Cullen International's new benchmark summarises initiatives already in force and proposals under discussion in the Americas.
While all countries in the Americas impose national and/or local taxes on the sale of all goods and services to resident individuals or businesses, most countries covered in this report have already adapted their legal frameworks to explicitly address tax obligations for digital economy services, including in Argentina, Brazil, Colombia, Canada and the US.
Canada, with its federal and local tax regimes in place, clarified tax filing obligations on digital economy revenues, including for foreign companies targeting Canadian residents.
The US, on the other hand, does not make any distinction between digital and non-digital services, given that taxes must be paid on all revenues, unless specific tax exemptions apply. However, some local governments decided to impose a specific local tax on digital economy products and services.
14 June 19
Webinar: New responsibilities for content sharing platforms in the EU - Recording available
On 13 June, Cullen International organised a webinar to enable you to grasp in one hour the new responsibilities for content sharing platforms in the EU. The recording is now available.
11 June 19
New benchmark on the state of play of PSTN shutdown and copper decommissioning in Europe
Cullen International’s new benchmark on technology migration shows whether plans to shut down the PSTN or decommission the local copper access network exist in 17 EU members states.
03 June 19
New report on regulation of connected cars in Europe
Cullen International has published a new report covering the main EU policy and regulatory initiatives relevant to the deployment of connected and automated mobility in Europe.