{"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=\"auto, (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":"","footnotes":""},"categories":[183],"tags":[],"class_list":["post-7154","post","type-post","status-publish","format-standard","has-post-thumbnail","category-international-tax-law"],"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/posts\/7154\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/users\/7\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/comments\/?post=7154"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/posts\/7154\/revisions\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/media\/7153\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/media\/?parent=7154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/categories\/?post=7154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/tags\/?post=7154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}