Complexity of Corporate Taxes in Europe

Corporate tax codes should be designed to be easy for businesses to comply with and for governments to administer and enforce. Today’s map shows how complex—or easy—it is to remit corporate taxes across Europe. One way to quantify corporate tax code complexity is to measure the time needed to comply with the tax administratively. The…

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EU Member States Pushing EU-wide Vapor Tax

In late May, EURACTIV (a media company focusing on EU policy and politics) reported that member states would ask the European Commission (EC) to include novel nicotine products such as heated tobacco products and vapor products in the EU Tobacco Excise Directive. Novel products are currently regulated under the EU Tobacco Products Directive but are…

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Watch: Taxing the Digital Economy

The digitalization of the economy has led more companies to adopt virtual operations, disrupting traditional means of consumption and income taxation. This has led to a heated debate on how best to tax the digital economy. Despite the OECD stepping in to negotiate a global framework, some countries have taken unilateral action, implementing problematic digital…

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How High are Vapor Taxes in Your State?

Vapor products have been growing in popularity since they entered the market in 2007, and taxation on such items has been following suit. Many states may also be looking toward vapor and other excise taxes to fill budget holes caused by the coronavirus crisis. While those areas may represent untapped revenue sources for many states,…

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The U.S. Trade Representative Expands Its Digital Services Tax Investigations

Today, the United States Trade Representative (USTR) announced Section 301 Investigations into Digital Services Tax (DST) policies in nine countries and the European Union. The announcement follows an investigation of the French DST that was completed in 2019, after which the USTR threatened significant tariffs in retaliation against France. These new investigations could lead to…

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