{"id":7154,"date":"2018-05-08T10:46:13","date_gmt":"2018-05-08T09:46:13","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=7154"},"modified":"2018-06-04T10:08:49","modified_gmt":"2018-06-04T09:08:49","slug":"blog-taxing-digital-activities-in-2018-through-non-fiscal-compliance","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/en\/blog-taxing-digital-activities-in-2018-through-non-fiscal-compliance\/","title":{"rendered":"Taxing digital economy in 2018 through non-tax compliance?"},"content":{"rendered":"<p>The Council of the European Union is implementing new legislation concerning taxes on digital activities.<\/p>\n<p>How do you decide whether or not a company has a \u2018virtual Permanent Establishment\u2019 in the European Union? Does this require physical presence?<\/p>\n<p>New VAT rules on electronic commerce are part of the EU\u2019s digital single market.<\/p>\n<p>It can be predicted with a degree of near certainty that some of the aimed digital activities will be based in countries that linger in approving addendums to existing tax treaties concerning the \u2018virtual Permanent Establishment\u2019.<\/p>\n<p>The article analyses what possible digital activities could give cause for new criteria of Permanent Establishment for taxation purposes.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7631\" src=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-212x300.png\" alt=\"\" width=\"212\" height=\"300\" srcset=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-212x300.png 212w, https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-768x1087.png 768w, https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-724x1024.png 724w, https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD.png 1190w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/p>\n<a class=\"nectar-button n-sc-button small accent-color has-icon regular-button\" target=\"_blank\" href=\"https:\/\/lauwers-law.be\/en\/taxing-digital-activities-in-2018-through-non-fiscal-compliance\/\" data-color-override=\"#0c009b\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#fff\"><span>READ MORE<\/span><i class=\"fa fa-book\"><\/i><\/a>\n","protected":false},"excerpt":{"rendered":"<p>The Council of the European Union is implementing new legislation concerning taxes on digital activities. How do you decide whether or not a company has&#8230;<\/p>\n","protected":false},"author":7,"featured_media":7153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[183],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxing digital economy in 2018 through non-tax compliance? | Lauwers Law<\/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\/blog-taxing-digital-activities-in-2018-through-non-fiscal-compliance\/?lang=en\" \/>\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? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"The Council of the European Union is implementing new legislation concerning taxes on digital activities. How do you decide whether or not a company has...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/blog-taxing-digital-activities-in-2018-through-non-fiscal-compliance\/?lang=en\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-08T09:46:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-06-04T09:08:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"525\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/blog-taxing-digital-activities-in-2018-through-non-fiscal-compliance\/?lang=en\",\"url\":\"https:\/\/lauwers-law.be\/blog-taxing-digital-activities-in-2018-through-non-fiscal-compliance\/?lang=en\",\"name\":\"Taxing digital economy in 2018 through non-tax compliance? 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