EU DIGITAL SERVICES TAX ROADMAP AFTER DEC 4TH ECOFIN (DET3 vision)

As the situation is very dynamic, with fragmented information, and a number of things still in development, this is our visual explanation of the most updated status of the EU Digital Services Tax discussion, timeframes and options, all in connection with the international context.  We hope it helps the international community.

Please note that according to the process outlined in December 4th Franco-German declaration, the OECD solution would have to be translated into EU law before January 2021 for the Directive (if passed until March 19) not actually entering into force in January 21.

Click on Roadmap to enlarge

digital economy taxation ECOFIN & OECD levels