Digital Tax Index 2018: Locational Tax Attractiveness for Digital Business Models - Executive Summary

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.