Tax challenges arising from digitalization
Resource Information
The work Tax challenges arising from digitalization represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Tax challenges arising from digitalization
Resource Information
The work Tax challenges arising from digitalization represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Tax challenges arising from digitalization
- 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
- Geographic coverage
- Asia
- Language note
- English
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Context of Tax challenges arising from digitalizationWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/eJc0HdbhcdA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/eJc0HdbhcdA/">Tax challenges arising from digitalization</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
