Taxing the Digital Economy Post BEPS . . . Seriously
Topic : digital taxation
Sub-Topic : accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership
Resource Type : publication
Geographic_Area : all
Level : intermediate level
Language_Proficiency : medium language proficiency
Data_Bandwidth : low databandwith
Cost : free
Language : English
Subtitled : None
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For years, the advent of the digital economy has left countries stumped in their attempt to tax income earned by foreign firms without physical presence within their jurisdiction. International organizations and their member countries have failed in their attempts to tweak the rules of the international tax regime and address the challenges presented by the digital economy. This Article argues that such a conservative approach could not work and fundamental reform is inevitable. The Article proposes a withholding tax solution, explaining its merits and demonstrating its superiority over alternative reforms proposed to date.
Topic : digital taxation
Sub-Topic : accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership
Resource Type : publication
Geographic_Area : all
Level : intermediate level
Language_Proficiency : medium language proficiency
Data_Bandwidth : low databandwith
Cost : free
Language : English
Subtitled : None