#DigitalTax

[scienza-magia]

Tassazione minima Europea sui profitti delle multinazionali

In Europa finisce l’era dei paradisi fiscali. Dal 2024 aliquota al 15% per le multinazionali. Fine dei “paradisi” europei ma resta aperta la partita big-tech. Con la pubblicazione sulla Gazzetta ufficiale dell'Unione europea della Direttiva (Ue) 2022/2523, in Europa finisce l'era dei paradisi fiscali (quantomeno quelli interni) e inizia quella della tassa minima per le multinazionali. Il provvedimento, pubblicato lo scorso 22 dicembre, obbliga i 27 ad adottare entro la fine del 2023 le leggi di recepimento della Direttiva (che in quanto tale non è auto-applicativa, ma ha bisogno di essere calata nelle norme nazionali) e a partire con la nuova tassa comune dal 1° gennaio 2024. Come funziona la Global tax europea La minimum tax dell'Unione non è altro che la versione locale della Global minimum tax, progettata e poi annunciata dall'Ocse nell'ottobre del 2021, salutata da grande consenso internazionale (139 giurisdizioni formalmente aderenti) ma da allora ferma ai box della diplomazia internazionale – e dei “distinguo” sulla tassazione delle big-tech, vero epicentro del contendere. La scelta di Bruxelles di recepire quel testo e di anticiparne l'entrata in vigore è, per questo, anche un segnale politico importante verso le incertezze tecniche (e politiche) di molti partecipanti a quell'accordo.La minimum tax europea parte da un principio chiaro: nessun gruppo multinazionale può pagare meno del 15% di tasse sul reddito prodotto nell'Unione. La capogruppo o una sua intermediata deve farsi carico della ripartizione o comunque delle compensazioni dell'imposta tra le diverse giurisdizioni -mediante un sistema di reporting sovranazionale ormai sufficientemente omologato -: ciò che importa all'Unione è solamente che non ci siano più alterazioni del mercato mediante dumping fiscale, vale a dire «paga le tasse dove vuoi ma pagale». Chi paga e chi no

Il «vestito» della minimum tax è tagliato su misura delle big-tech, che pure non rientrano direttamente in questo Secondo Pilastro della tassa comune. Quindi la soglia per applicare l'imposta alle multinazionali presenti nell'Ue (ma anche alle grandi aziende “mono”nazionali) è 750 milioni di euro di fatturato globale raggiunto almeno due volte negli ultimi quattro anni. Questa asticella però non vale per tutti i mercati Ue: i piccoli mercati, dove la divisione locale del gruppo non raggiunge i 10 milioni di fatturato o 1 milione di reddito, non vedranno applicata l'imposta comunitaria. Anche le multinazionali start-up che si trovano cioè «nella fase iniziale della loro attività internazionale» possono essere escluse dall’applicazione delle regole per un periodo transitorio di cinque anni.Non solo. Gli Stati europei in cui hanno sede pochissimi gruppi multinazionali possono scegliere di non recepire del tutto la minimum tax per un «periodo limitato di tempo» ma dovranno notificarlo, cioè dichiararlo alla Commissione Ue entro la fine del 2023. Ci sono poi esclusioni per tipo di attività. A cominciare dal trasporto marittimo (merci, passeggeri, vendita e affitto di navi, attività di servizio collegate etc) un mercato «altamente volatile per natura» e con cicli economici lunghi, «tradizionalmente assoggettato a regimi fiscali alternativi o integrativi negli Stati membri». Fuori dal perimetro della minimum tax anche gli enti statali, le organizzazioni internazionali, le organizzazioni senza scopo di lucro, i fondi pensione e i fondi d’investimento. Le web tax Fuori dalla minimum tax europea resta anche la digital (o web) tax. Formalmente perché quest'ultima fa parte dell'altro pilastro dell'Ocse (il Pillar One), di fatto perché questo è il terreno di attrito tra Europa e Usa. Alcuni paesi Ue, tra cui l'Italia, di fronte ai ritardi dell'Ocse hanno già avviato una digital tax nazionale, a cui gli Usa avevano subito reagito mettendo sotto procedimento (cioè dazi pesanti) gli avanguardisti della tassa contro i big tech americani. Dallo scorso anno la disputa è congelata con un'intesa chiara: ci si conformerà tutti alle regole Ocse (Pillar One) quando arriveranno, e in quella sede chi ha già incamerato le web tax nazionali vedrà se c'è qualcosa da integrare, o da restituire alle over-the-top. La direttiva Ue, memore dei delicati equilibri ma non disposta a soprassedere sul diritto a esigere la tassa digitale, prende tempo fino al prossimo giugno per valutare i progressi della digital tax Ocse, in caso di perdurante impasse l'Unione europea si riserva di proporre una soluzione legislativa anche su questo terreno Read the full article

#BigTech #digitaltax #Globaltax #minimumtax #PillarOne #unioneEuropea

[hargo-news]

Paying Taxes and Levies Using QRIS, Nooryanto: Convenient and Hassle-Free

Paying Taxes and Levies Using QRIS, Nooryanto: Convenient and Hassle-Free #QRISPayment #DigitalTax #FinancialInnovation

Hargo.co.id, GORONTALO – The Gorontalo City Government continues to take various steps to expedite the implementation of digitalization in the region. One of these steps is the adoption of electronic payment for local taxes and levies through the Quick Response Code Indonesian Standard (QRIS) application. According to the Head of the Gorontalo City Financial Agency, Nooryanto, paying local taxes…

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#DigitalTax #EMoneyConvenience #FinancialInnovation #GorontaloCity #LocalLevies #Nooryanto #QRIS #QRISPayment

[wnewsguru]

सरकार ने ऑनलाइन गेमिंग पर टीडीएस के तौर पर करोड़ों रुपये वसूले

#OnlineGamingTDS #TaxCollection #GovernmentRevenue #GamingTax #TaxDeduction #GamingIndustry #TDSOnGames #RevenueGeneration #DigitalTax #TaxationOnGaming

[raccountants]

The Art of Accounting: Managing Your Tax & Super Online with MyGov

#MyGov #TaxManagement #OnlineTax #Superannuation #TaxFiling #FinancialManagement #MyGovAccount #DigitalTax #TaxReturns #SuperOnline #FinancialPlanning #Youtube

[baliportalnews]

PPN PMSE Terkini, 163 Pemungut dan Rp16,24 Triliun Hasil Pungutan

BALIPORTALNEWS.COM, JAKARTA – Sampai dengan 30 November 2023, pemerintah telah menunjuk 163 pelaku usaha Perdagangan Melalui Sistem Elektronik (PMSE) menjadi pemungut Pajak Pertambahan Nilai (PPN). Jumlah tersebut termasuk 2 pemungut PPN PMSE yang ditunjuk pada bulan November 2023. Penunjukan di bulan November 2023, yaitu 1) Aptoide, S.A. dan 2) NortonLifeLock Singapore Pte. Ltd. Dari keseluruhan pemungut yang telah ditunjuk tersebut, 151 di antaranya telah melakukan pemungutan dan penyetoran sebesar Rp16,24 triliun. “Jumlah tersebut berasal dari Rp731,4 miliar setoran tahun 2020, Rp3,90 triliun setoran tahun 2021, Rp5,51 triliun setoran tahun 2022, dan Rp6,10 triliun setoran tahun 2023,” kata Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat, Dwi Astuti, Jumat (8/12/2023) dalam siaran pers yang diterima Baliportalnews.com Selain dua penunjukan yang dilakukan, di bulan ini pemerintah juga melakukan pembetulan elemen data dalam surat keputusan penunjukan atas Tencent Music Entertainment Hong Kong. Sesuai dengan Peraturan Menteri Keuangan Nomor 60/PMK.03/2022, pelaku usaha yang telah ditunjuk sebagai pemungut wajib memungut PPN dengan tarif 11% atas produk digital luar negeri yang dijualnya di Indonesia. Selain itu, pemungut juga wajib membuat bukti pungut PPN yang dapat berupa commercial invoice, billing, order receipt, atau dokumen sejenis lainnya yang menyebutkan pemungutan PPN dan telah dilakukan pembayaran. Ke depan, untuk terus menciptakan keadilan dan kesetaraan berusaha (level playing field) bagi pelaku usaha baik konvensional maupun digital, pemerintah masih akan terus menunjuk para pelaku usaha PMSE yang melakukan penjualan produk maupun pemberian layanan digital dari luar negeri kepada konsumen di Indonesia. Kriteria pelaku usaha yang dapat ditunjuk sebagai pemungut PPN PMSE yakni, nilai transaksi dengan pembeli Indonesia telah melebihi Rp600 juta setahun atau Rp50 juta sebulan; dan/atau jumlah traffic di Indonesia telah melebihi 12 ribu setahun atau seribu dalam sebulan. Informasi lebih lanjut terkait PPN produk digital luar negeri, termasuk daftar pemungut, dapat dilihat di https://www.pajak.go.id/id/pajakdigital atau https://pajak.go.id/en/digitaltax (bahasa Inggris).(tis/bpn) Read the full article

#BaliPortalNews #DJP #PajakPertambahanNilai #PerdaganganMelaluiSistemElektronik #PMSE #PPN

[ifindtaxpro]

🌐 The digital economy has reshaped business, and so have the rules of taxation. Explore global initiatives and challenges in the changing landscape of digital taxation. 💼💻 #DigitalTaxation #GlobalEconomy

#Digital taxation #BEPS #Pillar One #Pillar Two #global tax initiatives

[realpropertytaxservices]

The Real Property Tax Services

Whenever you purchase a new home, the amount of property tax you will pay can be a major factor in determining the price of your house. It is important to know how the tax rate varies from jurisdiction to jurisdiction. This information will help you decide how much you can afford to spend on a home. While it may seem like an inconvenience, paying your taxes is a tangible investment in your community. It also helps fund fire protection and other community projects. The funds you pay are also used to provide library services, neighborhood amenities, and other projects.

The tax rate for your property will depend on a variety of factors, including the type of property, your locality, and the taxing authority. Your property tax can also increase or decrease if the value of your property changes. In order to determine how much you will pay for your property, your tax assessor will assess the value of your property based on current fair market values.

The assessor will then work with the local government to set the value of your property and the tax rate. The assessed value becomes your assessed value for your home, which is the tax rate you will pay.

After you receive your tax bill, you are obligated to make the first payment 30 days after the bill date. You can file a late payment by contacting your local government's billing department. If you do not pay your taxes on time, your property will be subject to a lien. It is important to understand the penalties and fines that will be imposed on you for not paying your taxes. You will also want to check with the appropriate agencies to ensure the accuracy of the data. You can visit this site to learn more about real property tax services.

The Real Property Tax Service provides technical and legal assistance to local governments, school districts, and the taxpayers of the county. The agency's goal is to improve the administration of real property tax.

The Office of Real Property Tax Services maintains a Real Property Data Base. The data is vital to the administration of taxation and assessment in the county. It is updated on a daily basis. The data is also shared with other government agencies and the public. A digital tax platform is used to facilitate near-real-time data exchange. The DigitalTax Platform gives you a unified view of property tax data.

The department also works with municipal assessors and government agencies to ensure that the assessment rolls are accurate and equitable. The department offers support to the assessment community through training, information, and technical assistance. It also provides a geographic information system that is used to record building permits and maintenance costs.

The department also provides services to the citizens of the county, including tax information, property assessments, and tax maps. The agency also prepares tax bills, and is responsible for preparing tax maps for all the municipalities in the county. It also produces maps for the county's schools and publishes information for the general public. Find out more about this topic on this link: https://en.wikipedia.org/wiki/Property_tax.

[upscmagazine]

#Digital #Tax Pact #digitaltaxpact #digitaltax #upsc #cse #whyinnews

[technestarjun]

India's digital tax www.youtube.com/technestarjun . . . @technestarjun @technestarjun @technestarjun . . . #technestarjun #arjun_mavnoor #tech #technology #youtube #youtuber #techyoutuber #twitter #instagram #instagrammer #techinhindi #india #prayukthavani #techie #indianyoutuber #technews #india #digitaltax #tax #companies https://www.instagram.com/p/CJvBzrSgT2X/?igshid=z6pnhse6crz8

#technestarjun #arjun_mavnoor #tech #technology #youtube #youtuber #techyoutuber #twitter #instagram #instagrammer #techinhindi #india #prayukthavani #techie #indianyoutuber #technews #digitaltax #tax #companies

[emmublog]

US is not happy about India's new refined digital tax reforms. There is already a 6% levy as digital tax on online advertisement ,promotional activities. #digitaltax #digital_tax #india #newterm #entrepreneurlife #news @mallumarketer #mallumarketing (at Kerala) https://www.instagram.com/p/B_kL4LEJUY9/?igshid=rnqu1su2b9g5

#digitaltax #digital_tax #india #newterm #entrepreneurlife #news #mallumarketing

[en24news]

US duties risk for Italy and the United Kingdom if they introduce the Digital-Tax - Secretary of the Treasury Mnuchin

US duties risk for Italy and the United Kingdom if they introduce the Digital-Tax – Secretary of the Treasury Mnuchin

[ad_1]

The US Treasury Secretary Mnuchin, from Davos 2020, warns Italy and the United Kingdom on the digital-tax: if made executive, they will have to see it with ‘Trump tariffs’. From Davos the US Treasury Secretary Steven Mnuchin warns the United Kingdom and Italy that they intend to introduce a digital-tax that will affect US companies such as Alphabet Inc. (Google) and Facebook Inc.

France,…

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#DigitalTax #duties #introduce #Italy #Kingdom #Mnuchin #risk #Secretary #treasury #United

[socialsf]

#InTodaysNews > @bloombergbusiness @emmanuelmacron and #POTUS reach #tarifftruce in 2020 over #digitaltax fight #sighofrelief #thankyou #PresidentMacron for #beingtheadultintheroom #bloombergbusiness https://www.instagram.com/p/B7jqqxZH-T0/?igshid=mzzn9yz4ndw2

#intodaysnews #potus #tarifftruce #digitaltax #sighofrelief #thankyou #presidentmacron #beingtheadultintheroom #bloombergbusiness

[unmarinero-blog]

FRANCE-USA digital tax war. In the middle of the CHINA-USA trade war trump get involved in a digital tax war with FRANCE. #trump #usa #france #china #tradewar #taxwar #digitaltax #digitalmarketing #amazon #google #businesslife #breakingnews #news #newsoftheday #newspapers #economy #world #worldeconomy #economycrisis (at Biarritz, France) https://www.instagram.com/p/B117PJkgNJL/?igshid=hft5463rriuh

#trump #usa #france #china #tradewar #taxwar #digitaltax #digitalmarketing #amazon #google #businesslife #breakingnews #news #newsoftheday #newspapers #economy #world #worldeconomy #economycrisis

[neotechnews]

France finds the compromise with US to continue implementing digital tax

French and American negotiators have found common ground on the digital tax which has prompted US President Donald Trump to burst into criticism and pledge backlash.

>> Check out: Technology giants together against the digital tax

Trump said he would reinstate tariffs on French exports. However, an agreement was reached between French Finance Minister Bruno Le Maire and US Treasury Secretary Steven Munchin. This tax will be refunded to companies through other mechanisms.

France decided to apply a 3% tax on the income of companies generating more than 25m euros in France and 750m euros worldwide. 

US officials said the tax primarily targets US companies such as Facebook, Google and Amazon. Currently these companies drive revenues into low-tax countries such as Ireland and Luxembourg.

This tax risked launching another front in the trade war involving the US with China. Economic relations between the European Union and the US have also deteriorated.

France has also strongly pushed for a digital tax plan at European level but was met with opposition from other countries. As a result, it decided to apply nationally a law that came into force on 1 January 2019.

>> Read Next: Forget Samsung and Apple, this is the Xiaomi phone to buy

Like this? Make sure to follow daily neoadviser.com tech news for the latest news and updates! Check our  twitter and facebook for more news!

#neoadviser #tech #technews #technology #DigitalTax

[technologyinfosec]

No selling cigarettes without digital tax stamps from Aug 1

The Federal Tax Authority (FTA) has announced that the sale and possession of all types of cigarettes not bearing the Digital Tax Stamps will be prohibited across UAE markets starting tomorrow (Thursday, August 1, 2019). The authority explained that two types of Digital Tax Stamps were approved, the first of which is Red and meant to be placed on the packaging of tobacco products (including cigarettes) sold at all local markets, as well as at duty-free in arrival lounges. The second type, meanwhile, is Green and earmarked for tobacco products sold at duty-free in departure lounges. Prohibiting the sale in local markets of cigarettes packets not bearing the Digital Tax Stamps is part of the timeline set for the 'Marking Tobacco and Tobacco Products Scheme', which went into effect at the beginning of 2019. The scheme seeks to electronically track cigarettes packs from the production facility and until they reach the end-consumer, in order to protect consumers from low-quality products, combat tax evasion, and ensure that the Excise Tax due on these products has been settled. In a press statement issued on Wednesday, the authority called on all cigarette dealers and producers in the UAE to comply with these measures. The FTA also appealed to consumers to check for Digital Tax Stamps on the packaging of cigarettes they buy and inform competent authorities of any violations, noting that the Scheme serves to tighten controls on the market, ensure compliance with international best practices, verify that tax obligations have been met, and guarantee the quality and safety of tobacco products in the UAE. FTA director general Khalid Ali Al Bustani asserted that the scheme is part of the authority's strategy to prevent tax evasion, protect consumer rights and preserve the environment using advanced, efficient, and accurate electronic control systems to support the implementation of the relevant legislation, which clearly outlined obligations for both the authority and taxpayers, and set procedures to prevent the sale of harmful, lower-quality products. "The Authority has sought to implement an integrated and widespread awareness campaign starting from the second quarter of 2018 - several months before the 'Marking Tobacco and Tobacco Products Scheme' went into effect - to allow sufficient time for local markets to prepare for the Scheme and avoid any adverse effects to their commercial activities," Al Bustani explained. "Furthermore, the authority collaborated with the system operator to carry out an extensive awareness campaign through its official website, social media accounts, newspapers, television, and radio. Workshops were organised, bringing together individuals and organisations involved in the manufacture and trade of tobacco and tobacco products, introducing them to the Scheme, and answering their queries." Read the full article

#cigarettes #digitaltax #technology #technologyinfosec

[baliportalnews]

Tunjuk 161 Pemungut PPN PMSE, Pemerintah Berhasil Kumpulkan Rp15,15 Triliun

BALIPORTLANEWS.COM, JAKARTA – Sampai dengan 30 September 2023, pemerintah telah menunjuk 161 pelaku usaha Perdagangan Melalui Sistem Elektronik (PMSE) menjadi pemungut Pajak Pertambahan Nilai (PPN). Jumlah tersebut termasuk tiga pemungut PPN PMSE yang ditunjuk pada bulan September 2023. Penunjukan di bulan September 2023, yaitu DeepL SE, Squarespace Ireland Ltd., dan Trendstream Ltd. Dari keseluruhan pemungut yang telah ditunjuk tersebut, 146 di antaranya telah melakukan pemungutan dan penyetoran sebesar Rp15,15 triliun. “Jumlah tersebut berasal dari Rp731,4 miliar setoran tahun 2020, Rp3,90 triliun setoran tahun 2021, Rp5,51 triliun setoran tahun 2022, dan Rp5,01 triliun setoran tahun 2023,” kata Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat, Dwi Astuti. Selain tiga penunjukan yang dilakukan, di bulan ini pemerintah juga melakukan pembetulan elemen data dalam surat keputusan penunjukan atas Skype Communications SARL, Microsoft Ireland Operations Ltd., dan NCS Pearson Inc. Sesuai dengan Peraturan Menteri Keuangan Nomor 60/PMK.03/2022, pelaku usaha yang telah ditunjuk sebagai pemungut wajib memungut PPN dengan tarif 11% atas produk digital luar negeri yang dijualnya di Indonesia. Selain itu, pemungut juga wajib membuat bukti pungut PPN yang dapat berupa commercial invoice, billing, order receipt, atau dokumen sejenis lainnya yang menyebutkan pemungutan PPN dan telah dilakukan pembayaran. Ke depan, untuk terus menciptakan keadilan dan kesetaraan berusaha (level playing field) bagi pelaku usaha baik konvensional maupun digital, pemerintah masih akan terus menunjuk para pelaku usaha PMSE yang melakukan penjualan produk maupun pemberian layanan digital dari luar negeri kepada konsumen di Indonesia. Kriteria pelaku usaha yang dapat ditunjuk sebagai pemungut PPN PMSE yakni, nilai transaksi dengan pembeli Indonesia telah melebihi Rp600 juta setahun atau Rp50 juta sebulan; dan/atau jumlah traffic di Indonesia telah melebihi 12 ribu setahun atau seribu dalam sebulan. Informasi lebih lanjut terkait PPN produk digital luar negeri, termasuk daftar pemungut, dapat dilihat di https://www.pajak.go.id/id/pajakdigital atau  https://pajak.go.id/en/digitaltax (bahasa Inggris).(bpn) Read the full article

#BaliPortalNews #DJP #Pajak #PajakPertambahanNilai #PerdaganganMelaluiSistemElektronik #PMSE #PPN