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US-Based SVoD Providers in Europe: Impacts and Challenges
  • ISSN: 2516-3523
  • E-ISSN: 2516-3531

Abstract

This note highlights the obstacles that the film levy, as a form of financial contributions on video on demand (VoD) service providers under Article 13(2) of the 2018 EU Audiovisual Media Service Directive, may face in a cross-border context from an international tax perspective. In particular, the first obstacle is that the double tax treaties of member states exclude the possibility to levy income taxes on a foreign VoD service provider if it has no fixed and permanent presence, for example, an office, in the country. Second, the new global tax agreement on addressing the tax challenges of digitalization demands its parties (137 countries) to remove all unilateral domestic taxes on all digital services and all companies.

Funding
This study was supported by the:
  • The Amsterdam Centre for Tax Law (ACTL)
  • Ernst & Young (EY), Gatti Pavesi Bianchi Ludovici, Loyens & Loeff, Maisto e Associati, Microsoft, Netflix and NEXI Group
  • The Dutch Association of Tax Advisers (NOB) and the Dutch branch of the International Fiscal Association (IFA)
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2023-11-30
2026-04-14

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/content/journals/10.1386/jdmp_00136_7
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  • Article Type: Commentary
Keyword(s): AVMSD; double tax treaties; global tax deal; OECD Pillar One; parafiscal levy; video-on-demand

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