OECD Tax Deal Delays Spur Countries’ Embrace of Digital Taxes

Government decisions to impose digital services taxes on tech companies have been prompted in part by a lack of progress in global negotiations at the OECD, practitioners, academics and tax authority officials said Thursday.

Diana Almadi of the Kenyan Revenue Authority said policymakers in her country “had the realization that conversations that required consensus were taking so long.” She was speaking at the CPT Conference on Digital Services Taxes at The Amsterdam Centre for Tax Law of the University of Amsterdam.

The “response in delays at OECD-level” pushed countries to adopt interim taxes while they waited for negotiations to ...