The Resource Australia may proceed unilaterally to tax the digital economy

Australia may proceed unilaterally to tax the digital economy

Label
Australia may proceed unilaterally to tax the digital economy
Title
Australia may proceed unilaterally to tax the digital economy
Creator
Subject
Language
eng
Summary
Multinational companies and their advisors have until before 30 November 2018 to comment on the Australian Treasury's Discussion Paper on "The digital economy and Australia's Corporate Tax System". Essentially, the Discussion Paper, released on 2 October 2018, canvases tax issues arising from the digitization of business. Under the auspices of the OECD Interim Report on Digitization it asks questions to enable Australia to design an "interim measure" to tax digitized business, pending OECD consensus. It would appear the likely initial targets are revenue from online advertising, and revenue from intermediation services. The Discussion Paper is examined in this article, with some reference to U.K. and European proposals
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 21 ; 5 p
http://library.link/vocab/creatorName
  • McNab, P
  • Dever, B
  • Malone, J
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
  • OECD
Label
Australia may proceed unilaterally to tax the digital economy
Instantiates
Publication
Label
Australia may proceed unilaterally to tax the digital economy
Publication

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