The Resource Tax challenges arising from digitalization

Tax challenges arising from digitalization

Label
Tax challenges arising from digitalization
Title
Tax challenges arising from digitalization
Creator
Subject
Language
eng
Summary
In this article, the author argues that, since economic activity is no longer preconditioned on physical presence, the existing international tax rules are insufficient. Using evidence of base erosion and profit shifting (BEPS) by digitalized businesses, the article discusses the adequacy and utility of alternative measures for taxing profits arising from digitalized operations - including withholding tax, an equalization levy and the test for significant economic presence - and the consequences for source countries. The author finds that the test for significant economic presence may be a useful measure; however, its wider acceptance hinges on international consensus
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 6 ; 7 p
http://library.link/vocab/creatorName
Tandon, S. (Suranjali)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • withholding tax
  • equalization tax
  • e-commerce
  • digital PE
  • significant economic presence
  • value creation
  • income classification
  • BEPS
Label
Tax challenges arising from digitalization
Instantiates
Publication
Label
Tax challenges arising from digitalization
Publication

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