{"id":6850,"date":"2018-04-24T13:05:00","date_gmt":"2018-04-24T12:05:00","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?page_id=6850"},"modified":"2022-02-03T14:05:31","modified_gmt":"2022-02-03T13:05:31","slug":"taxing-digital-activities-in-2018-through-non-fiscal-compliance","status":"publish","type":"page","link":"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/","title":{"rendered":"Taxing digital economy in 2018 through non-tax compliance ?"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left-right” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”4\/6″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”padding-2-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”right” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Taxing digital economy in 2018 through non-tax compliance ?” font_container=”tag:h2|text_align:left|color:%230b3279″ use_theme_fonts=”yes” css=”.vc_custom_1526394045042{margin-bottom: 20px !important;}”][vc_column_text]In March 2018 the European Commission has made her proposal on the new notion of a digital permanent establishment known to the general public.<\/p>\n

The leaders of government then decided to discuss this proposal of the European Commission in June 2018. \u00a0The French President Macron wishes to obtain at least a step-by-step plan at that moment, in order to achieve a common decision by 2019. \u00a0What if this fails? \u00a0Could France go forth, alone or with other member states, in a legal manner?<\/p>\n

The text examines if, under the existing tax treaties and Union law, a member state could impose, as a \u2018lone rider\u2019, the requirement of a physical permanent establishment for digital activities that take place on its territory.<\/p>\nStart reading<\/span><\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-2-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left-right” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][image_with_animation image_url=”5216″ image_size=”full” animation_type=”entrance” animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default”][vc_column_text]\n

Paul Verhaeghe<\/strong> is a Belgian tax lawyer and has been practising law since January 1998.\u00a0 He is a member of the Belgian tax lawyers network \u2018Lauwers\u2019 with bases in Brussels, Ghent and Li\u00e8ge.<\/p>\n[\/vc_column_text][divider line_type=”No Line” custom_height=”20″]

<\/i> <\/div>
We provide chat support on the whitepaper pages. Don’t hesitate to ask questions. <\/div>
<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#0b3279″ background_color_opacity=”1″ background_hover_color_opacity=”1″ font_color=”#ffffff” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/6″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”READ THE 33-PAGE WHITEPAPER
\nWITH CHAT SUPPORT” font_container=”tag:h4|text_align:left|color:%23ffffff” use_theme_fonts=”yes” css=”.vc_custom_1524574110979{margin-bottom: 20px !important;}”][vc_column_text]\n
Introduction <\/i><\/span><\/a>
\n I. How to define digital activities for tax purposes ? <\/i><\/span><\/a>
\n II. Taxing tools of relevant digital activities. <\/i><\/span><\/a><\/h6>\n
1) Free users and services <\/i><\/span><\/a>
\n 2) Paying users <\/i><\/span><\/a>
\n 3) Digitally sold goods and material digital interfaces <\/i><\/span><\/a>
\n 4) Paid digital services <\/i><\/span><\/a>
\n 5) Traders and web-based tools of payment providers <\/i><\/span><\/a><\/h6>\n
III. Non-fiscal law requirements. <\/i><\/span><\/a>
\n IV. Conclusions. <\/i><\/span><\/a><\/h6>\n[\/vc_column_text][divider line_type=”No Line” custom_height=”30″][vc_column_text]Download PDF<\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”No Line” custom_height=”100″][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left-right” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none”…<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"yoast_head":"\nTaxing digital economy in 2018 through non-tax compliance ?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxing digital economy in 2018 through non-tax compliance ?\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left-right” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none”...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-03T13:05:31+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/\",\"url\":\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/\",\"name\":\"Taxing digital economy in 2018 through non-tax compliance ?\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"datePublished\":\"2018-04-24T12:05:00+00:00\",\"dateModified\":\"2022-02-03T13:05:31+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxing digital economy in 2018 through non-tax compliance ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Fiscale Advocaten\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxing digital economy in 2018 through non-tax compliance ?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/","og_locale":"en_US","og_type":"article","og_title":"Taxing digital economy in 2018 through non-tax compliance ?","og_description":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left-right” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none”...","og_url":"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/","og_site_name":"Lauwers Law","article_modified_time":"2022-02-03T13:05:31+00:00","twitter_card":"summary_large_image","twitter_site":"@lauwersthierry","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/","url":"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/","name":"Taxing digital economy in 2018 through non-tax compliance ?","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"datePublished":"2018-04-24T12:05:00+00:00","dateModified":"2022-02-03T13:05:31+00:00","breadcrumb":{"@id":"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/en\/"},{"@type":"ListItem","position":2,"name":"Taxing digital economy in 2018 through non-tax compliance ?"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Fiscale Advocaten","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/pages\/6850\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/users\/5\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/comments\/?post=6850"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/pages\/6850\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/media\/?parent=6850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}