{"id":1067,"date":"2018-10-15T21:53:24","date_gmt":"2018-10-15T19:53:24","guid":{"rendered":"https:\/\/novio.tax\/?p=1067"},"modified":"2024-05-01T21:55:17","modified_gmt":"2024-05-01T19:55:17","slug":"latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/laatste-uitspraak-in-us-benadrukt-belang-van-het-beheer-van-naleving-van-belastingwetgeving-in-digitale-economie\/","title":{"rendered":"Laatste uitspraak in VS benadrukt belang van het beheren van naleving van belastingwetgeving in digitale economie"},"content":{"rendered":"
Interactie met het huidige debat over de belasting van de digitale economie<\/strong><\/p>\n
\n

Al in 2013 werd in het BEPS-project van de G20\/OESO gewezen op de wereldwijde bezorgdheid over belastingplanning door multinationale ondernemingen die gebruikmaken van hiaten in de interactie tussen internationale belastingwetten om het belastbaar inkomen kunstmatig te verlagen of winsten te verschuiven naar rechtsgebieden met lage belastingen. Dit is in het bijzonder relevant voor de digitale economie, aangezien haar bedrijfsmodellen en de kenmerken van toenemende digitalisering worden gezien als een verergering van de blootstelling aan winstverschuiving. Het is dan ook geen verrassing dat de OESO onlangs de belastingheffing op de digitale economie als het meest 'urgente' aandachtsgebied heeft aangemerkt.<\/p>\n

De OESO werkt momenteel aan het overbruggen van de kloof tussen de perspectieven van de verschillende landen en streeft ernaar om uiterlijk in 2019 of 2020 een eindrapport over dit onderwerp uit te brengen. Onlangs zijn de EU-regeringen overeengekomen dat de belastingregels moeten worden gewijzigd om de heffingen op digitale diensten, die momenteel te laag worden belast, te verhogen.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"

Op 21 juni 2018 heeft het Amerikaanse Hooggerechtshof de langverwachte uitspraak gedaan in South Dakota v. Wayfair. In de context van het huidige debat over de belasting van de digitale economie en met het oog op de voorstellen van de Europese Commissie van maart 2018 kan deze beslissing een grote impact hebben. De zaak werd zelfs de \"belastingzaak van het millennium\" genoemd en zal in principe niet alleen het Amerikaanse omzetbelastinglandschap veranderen, maar zal ook verstrekkende gevolgen hebben voor niet-Amerikaanse bedrijven die goederen en diensten leveren aan de VS.<\/p>","protected":false},"author":1,"featured_media":1068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"\nLatest ruling in US highlights importance of managing tax compliance in digital economy - NovioTax<\/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:\/\/novio.tax\/nl\/blogs\/laatste-uitspraak-in-us-benadrukt-belang-van-het-beheer-van-naleving-van-belastingwetgeving-in-digitale-economie\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Latest ruling in US highlights importance of managing tax compliance in digital economy - NovioTax\" \/>\n<meta property=\"og:description\" content=\"On 21 June 2018, the US Supreme Court issued its highly anticipated decision in South Dakota v. Wayfair. In the context of the current debate on the taxation of the digital economy and observing the March, 2018 EC proposals this decision may have a significant impact. The case was even called the \u201ctax case of the millennium\u201d and will basically change not only the US sales tax landscape but will also have far-reaching implications for non-US businesses supplying goods and services to the U.S.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novio.tax\/nl\/blogs\/laatste-uitspraak-in-us-benadrukt-belang-van-het-beheer-van-naleving-van-belastingwetgeving-in-digitale-economie\/\" \/>\n<meta property=\"og:site_name\" content=\"NovioTax\" \/>\n<meta property=\"article:published_time\" content=\"2018-10-15T19:53:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-01T19:55:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy_662975e96d879.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/novio.tax\/blogs\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/blogs\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\"},\"headline\":\"Latest ruling in US highlights importance of managing tax compliance in digital economy\",\"datePublished\":\"2018-10-15T19:53:24+00:00\",\"dateModified\":\"2024-05-01T19:55:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/novio.tax\/blogs\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy\/\"},\"wordCount\":166,\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/blogs\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy_662975e96d879.jpeg\",\"articleSection\":[\"Blogs\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/novio.tax\/blogs\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy\/\",\"url\":\"https:\/\/novio.tax\/blogs\/latest-ruling-in-us-highlights-importance-of-managing-tax-compliance-in-digital-economy\/\",\"name\":\"Latest ruling in US highlights importance of managing tax compliance in digital economy - 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