Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal

Resource Information

The work Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal 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, Books.

Label

Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal

Creator

• Vvedenskaya, A

Subject

• DST
• allocation of profits
• digital economy
• BEPS Project (OECD)
• source principle of taxation
• user participation
• value creation
• residence principle of taxation

Language

eng

Summary

This work analyses differences between single- and multi-player videogames' value creation process related to user participation and network effect. For multi-player videogames, where a users shares the game environment with other players, user participation and network effect is essential as it is a core part of the business and monetization systems. Existing international tax residence-source framework allocates taxing rights between jurisdictions based on the principle of 'taxing where the value is created' by the taxpayer. This thesis is an attempt to practically apply one of the OECD new profit allocation proposals to the videogames industry and to search for a factor which could be used as a sufficient basis for the profit allocation of the user-created value

Geographic coverage

• Asia
• North America

Index

no index present

Language note

English

Literary form

non fiction