The Resource Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement

Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement

Label
Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
Title
Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
Creator
Subject
Language
eng
Summary
This article provides an analysis of new laws in order to come up with the most "appropriate" set of VAT rules to address the first of the problems identified in OECD's base erosion and profit shifting (BEPS) Project, which refers to the taxation of digital services (DS). To do so, it uses the Ottawa Principles of Taxation as a theoretical framework to evaluate if the specific rules adopted by countries achieve neutrality, efficiency, certainty, simplicity, effectiveness, fairness and flexibility. This theoretical framework allows to conclude that there are still two recurring problems that remain unsolved in this area after almost two years since BEPS' final report was published. The first problem is that the new VAT rules recently implemented to tax the DS differ significantly among jurisdictions. This lack of harmonization produces a great deal of complexity, uncertainty and heavy compliance burdens to businesses involved in cross-border transactions. As demonstrated along this article, none of the set of rules adopted by the different jurisdictions can serve as the "perfect model" to follow, and every single one of them has both positive and negative features. The second recurring problem it identifies in this field is that countries have not found yet a practical mechanism to ensure an effective enforcement of these new rules. This is extremely relevant since, without such mechanism, it is unlikely that VAT would be paid and thus, these new rules will become futile
Citation source
In: International tax journal. - Riverwoods. - Vol. 43 (2017), no. 5 (September-October) ; p. 19-34, 71
http://library.link/vocab/creatorName
Vázquez, J.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • indirect tax
  • digital economy
  • DST
  • BEPS Project (OECD)
  • MLI
  • harmonization of tax
  • enforcement
  • VAT
  • GST
Label
Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
Instantiates
Publication
Label
Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
Publication

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