As the digital revolution rapidly affects global enterprises, the tax policy and legislative landscape continues to evolve as well as struggle to keep up with emerging technologies and digital business models. Against this backdrop, EY has created this guide which updates and expands the existing Worldwide Cloud Computing Tax Guide.
This new guide offers a thought-provoking look at sector-specific digital business models within several diverse industries. In-country EY professionals identify known and emerging tax and law issues, insights and opportunities with those business models, specifically analyzing issues of nexus, indirect taxation and the landscape created by the OECD’s Base Erosion and Profit Shifting initiative.
This guide provides these insights for approximately 120 countries. It also connects readers to the EY subject-matter professionals in those countries who prepared the analysis, as well as to digital tax thought leadership.
Read the introduction
Choose a country to see its technical details on the tax implications of these cloud service operating models: “Commissioned agent”, “Commissionaire”, “Buy-sell” and other available topics.
Note, country content is updated as needed. See the list of countries by the year of last update.