Business New Global Digital Taxes Are Coming.

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https://www.taxamo.com/eu-vat-rules-global-plans/

Any new GST is expected to come into effect on April 1, 2016. More detail here.
New Zealand, Australia, and India [see article for details].
Japan

A new 8% consumption tax on B2C eCommerce supplies by foreign companies to Japanese consumers kicks in on October 1, 2015. The Japanese government has also created a registration system whereby the foreign eCommerce suppliers must designate a tax agent in Japan for the purpose of remitting the tax collected. Registrations begin on July 1.

Makiko Kawamura, Partner, DLA Piper, Japan, has also posted a very informative post on the Japanese consumption tax plans here.

We have posted a previous blog on the Japanese plans for taxing B2C eCommerce here.

Norway

Norway has been the pioneer when it comes to the taxation of the digital economy with rules introduced back in July 2011. These regulations dictate that digital services supplied by non-established vendors to consumers in Norway (B2C) are subject to Norwegian VAT and the vendor must calculate, collect, and pay the VAT.

As an alternative to ordinary VAT registration, vendors may opt to use a simplified registration scheme. More information here.

The Norwegian Tax Administration has its own web page for the simplified scheme for non-established vendors supplying electronic services to consumers in Norway.

Switzerland

On January 1, 2015, Switzerland introduced a reduced rate for electronic newspapers and magazines in February 2015. Online editions of newspapers and magazines are now taxed at the reduced rate, as is currently the case already in the printed editions. More detail is available here.

New Zealand

Seeking to adopt a similar approach as their Antipodean neighbours Australia. The 2015 New Zealand budget takes place on May 21 and the belief is that a GST on the supply of digital services to NZ-based consumers will be introduced.

At present in New Zealand, GST is not charged on these digital services, such as music, films, and games downloaded or streamed from overseas providers. The New Zealand Revenue Minister Todd McClay has asked officials to look at the measures other countries were taking to collect GST-type taxes, saying they appeared to be increasing the amount of tax collected. Again, this is a key point for all countries aiming to tax the digital economy: it is about increasing their tax base.

Canada

Plans are in place to introduce a ‘Netflix’ tax in an effort to protect Canadian streaming content. Here’s a good piece on the situation.

Korea

In July 2015 a 10% VAT is due to come into force. The Korean Government submitted a revision bill in December 2014 which enables levying corporate taxes on global ICT giants for digital goods they sell in Korea.

This new tax is specifically aimed at apps sold from Google Play and Apple’s App Store. More detail here.

South Africa

New rules on the taxation of B2C eCommerce have been in place since June 2014. Indeed, South Africa were one of the pioneers when it came to introducing new taxation rules to apply to the digital economy.

As of March 2015 some 80 foreign businesses had registered as part of the new regulations – this number was deemed to be a success. More on the South African approach here.

Singapore

The tax regulators in Singapore have opted for a simple regime for its domestic consumption-based GST whereby the medium through which a transaction occurs does not alter the taxability of the transaction. A supply of goods or services made via the internet, or any other electronic media, is treated at par with that made via traditional methods. Accordingly, while the seller of the goods discharges applicable GST on the sale of the goods, the eCommerce player hosting the virtual marketplace is required to pay GST only the service fee received by it. More information here.

Thailand

Also looking at plans to tax e-commerce. Currently, foreign digital commerce operators who do not have a taxable presence in Thailand are not required to register for VAT in Thailand. It is the responsibility of the payer of income in Thailand to self-assess and remit the VAT to the Revenue Department. More information here.

Russia

The Russian finance ministry is reportedly looking to mirror the EU VAT rules. This is a good article explaining Russian motives from GigaOm here.

Turkey

Plans have been floated to impose an eCommerce tax on social media advertising and streaming services. More detail here.

Albania

Introduced new rules on January 1, 2015, on the B2C supply of digital services to Albanian consumers. Regulations effectively mirrors the EU VAT rules approach: more detail here.

Indonesia

There’s a 10% tax on online shopping, regulations are currently being drawn up. More information here.

I expect the USA to drop International Nuclear Tax Bomb after the 2016 election ... The US government needs the tax money to pay for ['______'] fill in the blank