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Digital Tax

At a Glance

Increasingly, countries across the world are proposing or adopting corporate tax laws against digital economy companies – largely termed as “digital service taxes.”

These digital service taxes (DST) levied against large internet companies are attempts by regulators to tax companies based on consumers' use of internet services within countries of use, rather than taxing companies based on where their goods and services are created, or from their country of permanent establishment.

Issue in Detail

eBay is a global company which empowers 182 million buyers on our marketplaces with users in more than 190 markets. Since its founding in 1995, eBay has been a pioneer and market leader in the digitization of the global economy.  Attempts to erode or disadvantage the digital economy, especially as it relates to the tremendous benefit of the digital economy on micro and small businesses, should be opposed. As countries consider DSTs, policymakers should consider existing global tax structures, as created through agreements and treaties, and the multilateral nature involved in such structures.