Digital Tax Index 2018: Locational Tax Attractiveness for Digital Business Models - Executive Summary
Publisher:
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft
An analysis of tax systems across 33 countries showing how location incentives shape digital investment decisions.
Comparison of tax systems across 33 countries showing effective tax burden variations exceeding 30 percentage points between neighboring economies
Analysis of how research and development incentives, depreciation rules, and intellectual property regimes affect digital investment returns
Assessment of how the 2018 US tax reform and national location incentives reshape the tax competitiveness of digital business models
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Year:
2018
Language:
English
Pages:
19
File Format:
Abstract
This updated version of the “Digital Tax Index” compares the tax attractiveness of locations for investments in digital business models in the 28 EU member states, Japan, Canada, Norway, Switzerland and the US for the second time since 2017. The Index analyses effective tax burdens for standardised investments in digital business models in these 33 countries based on the prevailing tax factors as legally applicable on 01.07.2017.