Tax Theory Applied to the Digital Economy

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Author :
Publisher : World Bank Publications
ISBN 13 : 1464816557
Total Pages : 217 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Tax Theory Applied to the Digital Economy by : Cristian Óliver Lucas-Mas

Download or read book Tax Theory Applied to the Digital Economy written by Cristian Óliver Lucas-Mas and published by World Bank Publications. This book was released on 2021-03-10 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.

Taxing the Digital Economy

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1108617913
Total Pages : 355 pages
Book Rating : 4.1/5 (86 download)

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Book Synopsis Taxing the Digital Economy by : Craig Elliffe

Download or read book Taxing the Digital Economy written by Craig Elliffe and published by Cambridge University Press. This book was released on 2021-05-13 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.

Taxation History, Theory, Law and Administration

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Publisher : Springer Nature
ISBN 13 : 3030682145
Total Pages : 507 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

Download or read book Taxation History, Theory, Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Tec(h)tonic Shifts: Taxing the “Digital Economy”

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513545973
Total Pages : 81 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Tec(h)tonic Shifts: Taxing the “Digital Economy” by : Aqib Aslam

Download or read book Tec(h)tonic Shifts: Taxing the “Digital Economy” written by Aqib Aslam and published by International Monetary Fund. This book was released on 2020-05-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.

Taxing the Digital Economy

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Author :
Publisher :
ISBN 13 : 9781108750691
Total Pages : pages
Book Rating : 4.7/5 (56 download)

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Book Synopsis Taxing the Digital Economy by : Craig Elliffe

Download or read book Taxing the Digital Economy written by Craig Elliffe and published by . This book was released on 2021-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies grow much faster than other firms. In 2006, technology companies accounted for 7% of the top 20 market capitalisation of EU companies, by 2017 this had grown to 54%. Digital companies rely less on physical presence utilising intellectual property, enabling companies to set up a business far away from their consumers, where some of the actual economic activity takes place. Most concerning is the fact that, on average, digitalised businesses face an effective tax rate of only 9.5% compared to 23.2% for traditional business models.1 Consequently, there is widespread concern from governments and the public about the low level of income tax paid by companies operating in the digital economy"--

Taxation in the Digital Economy

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Author :
Publisher : Taylor & Francis
ISBN 13 : 1000636496
Total Pages : 272 pages
Book Rating : 4.0/5 (6 download)

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Book Synopsis Taxation in the Digital Economy by : Nella Hendriyetty

Download or read book Taxation in the Digital Economy written by Nella Hendriyetty and published by Taylor & Francis. This book was released on 2022-07-11 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.

The Challenge of the Digital Economy

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Author :
Publisher : Springer
ISBN 13 : 3319436902
Total Pages : 148 pages
Book Rating : 4.3/5 (194 download)

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Book Synopsis The Challenge of the Digital Economy by : Francesco Boccia

Download or read book The Challenge of the Digital Economy written by Francesco Boccia and published by Springer. This book was released on 2017-02-08 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors are leading experts in the fields of taxation and the digital economy and contextualise the key issues surrounding the digitalisation of the economy from an international perspective.

Tax and the Digital Economy

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403503351
Total Pages : 370 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Tax and the Digital Economy by : Werner Haslehner

Download or read book Tax and the Digital Economy written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2019-05-01 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.

Taxation of the Digital Economy

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Author :
Publisher : GRIN Verlag
ISBN 13 : 3346131297
Total Pages : 122 pages
Book Rating : 4.3/5 (461 download)

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Book Synopsis Taxation of the Digital Economy by : Gillian Neky

Download or read book Taxation of the Digital Economy written by Gillian Neky and published by GRIN Verlag. This book was released on 2020-03-16 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: A, University of Nairobi (School of Law), course: Dissertation, language: English, abstract: This dissertation explores the concept of the digital economy, its rapid growth, and the tax challenges it has introduced, both locally and internationally. It examines the general characteristic of a sovereign state and its inherent right to tax source on income generated within its jurisdiction. The dissertation attempts to investigate the taxability of the digital economy where business is conducted without the requirement of a physical presence, a pre-requisite for tax administration. How can states and especially Kenya detect permanent establishment, for purposes of tax administration, for an economy that is heavily reliant on intangible assets and a business model based on data, network effects, and user-generated content. It therefore, focuses and looks at the scope of Kenya’s legislative and policy frameworks and its effectiveness in taxing the digital economy. Digital businesses and especially multinational digital enterprises have been able to take advantage of the tax laws and policies that were written for an industrial age and are ill suited for today’s digital economy. The Action Plan on Base Erosion and Profit Shifting, by the Organization for Economic Co- operation and Development set out to answer the fundamental issues of BEPS (aggressive tax avoidance planning strategies), but it in itself fell short of expectations as it was not able to recommend practical, implementable solutions that would close the gaps that exist in the digital economy tax administration. The findings revealed that BEPS is not a single problem faced by all states but states face different BEPS problems and evaluate them from their own state-centred perspectives. Hence, the development of many interim measures by different states to tax the digital economy as the international community is still trying to come to a consensus on the possible, practical solutions. The current Kenyan tax framework on taxation of the digital economy is obscure as only recent Bills tabled in Parliament try and address the issue in depth. In light of the findings of this research, it was established that the problem is not so heavy on laws and regulation on taxation of goods sold electronically, but rather, implementation of the applicable laws where they exist. The paper finally recommends possible amendments to the Kenyan legal framework and the proposed amendments are assessed by means of comparison with what has taken place in other jurisdictions.

OECD Digital Economy Outlook 2020

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Publisher : OECD Publishing
ISBN 13 : 9264740449
Total Pages : 316 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis OECD Digital Economy Outlook 2020 by : OECD

Download or read book OECD Digital Economy Outlook 2020 written by OECD and published by OECD Publishing. This book was released on 2020-11-27 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Digital Economy Outlook 2020 examines trends and analyses emerging opportunities and challenges in the digital economy. This third edition of the OECD Digital Economy Outlook provides a holistic overview of converging trends, policy developments and data on both the supply and demand sides of the digital economy. It illustrates how the digital transformation is affecting economies and societies. Finally, it provides a special focus on how the COVID-19 pandemic is amplifying opportunities and challenges from the digital transformation.

Deconstruct to reconstruct

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Publisher : Universidad de los Andes
ISBN 13 : 9587749197
Total Pages : 78 pages
Book Rating : 4.5/5 (877 download)

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Book Synopsis Deconstruct to reconstruct by : Ariel Andrés Sánchez Rojas

Download or read book Deconstruct to reconstruct written by Ariel Andrés Sánchez Rojas and published by Universidad de los Andes. This book was released on 2020-01-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deconstruct to reconstruct seeks to use a modern benefit principle theory that will allow tax authorities to tax companies in the digital economy, assuring they pay taxes in the countries in which they operate. The emergence of a new business models such as app stores, online advertising, cloud computing, participative network platforms, high-speed trading, and online payment services has reshaped the global economy and made it difficult for tax authorities to determine what and where to tax. Technologies in the new digital economy make it possible for companies to operate in countries without being physically present. While companies such as Netflix, Google, and AirBnB provide services and earn profits in different countries, tax loopholes and intricate tax planning enable them to pay little-to-no taxes in many of these countries. For example, Netflix earned more than US$100 billion in Colombia in 2016, but it did not pay any direct or indirect taxes in the country. The absence of a specific tax or legal rule that targets digital companies has prevented Colombian tax authorities from taxing Netflix or any other company of the sort. Many tax authorities around the world have similar experiences.

Taxing the Digital Economy: the EU Proposals and Other Insights

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Author :
Publisher :
ISBN 13 : 9789087225582
Total Pages : 339 pages
Book Rating : 4.2/5 (255 download)

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Book Synopsis Taxing the Digital Economy: the EU Proposals and Other Insights by : Pasquale Pistone

Download or read book Taxing the Digital Economy: the EU Proposals and Other Insights written by Pasquale Pistone and published by . This book was released on 2019 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Digital Economy

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Publisher : Polity
ISBN 13 : 9781509517558
Total Pages : 0 pages
Book Rating : 4.5/5 (175 download)

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Book Synopsis The Digital Economy by : Tim Jordan

Download or read book The Digital Economy written by Tim Jordan and published by Polity. This book was released on 2020-01-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Boasting trillion-dollar companies, the digital economy profits from our emotions, our relationships with each other, and the ways we interact with the world. In this timely book, Tim Jordan deftly explores the workings of the digital economy. He discusses the hype and significance surrounding its activities and practices in order to outline important concepts, theory, and policy questions. Through a variety of in-depth case studies, he examines the areas of search, social media, service providers, free economic activity, and digital gaming. Companies discussed include Google, Baidu, Uber, Bitcoin, Wikipedia, Fortnight, and World of Warcraft. Jordan argues that the digital economy is not concerned primarily with selling products, but relies instead on creating communities that can be read by software and algorithms. Profit is then extracted through targeted advertising, subscriptions, misleading 'purchases', and service relations. The Digital Economy is an important reference for students and scholars getting to grips with this enormous contemporary phenomenon.

Taxation in a Global Digital Economy

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Author :
Publisher : Linde Verlag GmbH
ISBN 13 : 3709409055
Total Pages : 488 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Taxation in a Global Digital Economy by : Ina Kerschner

Download or read book Taxation in a Global Digital Economy written by Ina Kerschner and published by Linde Verlag GmbH. This book was released on 2017-10-04 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.

The Oxford Handbook of the Digital Economy

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Publisher : Oxford University Press
ISBN 13 : 0195397843
Total Pages : 615 pages
Book Rating : 4.1/5 (953 download)

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Book Synopsis The Oxford Handbook of the Digital Economy by : Martin Peitz

Download or read book The Oxford Handbook of the Digital Economy written by Martin Peitz and published by Oxford University Press. This book was released on 2012-08-23 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic analysis of the digital economy has been a rapidly developing research area for more than a decade. Through authoritative examination by leading scholars, this Handbook takes a closer look at particular industries, business practices, and policy issues associated with the digital industry. The volume offers an up-to-date account of key topics, discusses open questions, and provides guidance for future research. It offers a blend of theoretical and empirical works that are central to understanding the digital economy. The chapters are presented in four sections, corresponding with four broad themes: 1) infrastructure, standards, and platforms; 2) the transformation of selling, encompassing both the transformation of traditional selling and new, widespread application of tools such as auctions; 3) user-generated content; and 4) threats in the new digital environment. The first section covers infrastructure, standards, and various platform industries that rely heavily on recent developments in electronic data storage and transmission, including software, video games, payment systems, mobile telecommunications, and B2B commerce. The second section takes account of the reduced costs of online retailing that threatens offline retailers, widespread availability of information as it affects pricing and advertising, digital technology as it allows the widespread employment of novel price and non-price strategies (bundling, price discrimination), and auctions, as well as better tar. The third section addresses the emergent phenomenon of user-generated content on the Internet, including the functioning of social networks and open source. Finally, the fourth section discusses threats arising from digitization and the Internet, namely digital piracy, privacy and internet security concerns.

Digital Economy: Complexity and Variety vs. Rationality

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Author :
Publisher : Springer Nature
ISBN 13 : 3030295869
Total Pages : 1055 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis Digital Economy: Complexity and Variety vs. Rationality by : Elena G. Popkova

Download or read book Digital Economy: Complexity and Variety vs. Rationality written by Elena G. Popkova and published by Springer Nature. This book was released on 2019-09-14 with total page 1055 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings book features selected papers from the 9th National Scientific and Practical Conference “Digital Economy: Complexity and Variety Vs. Rationality,” which took place on April 17–18, 2019, in Vladimir (Russian Federation). It presents the latest research in the field of the digital economy, discussing its role in the creation of advantages for the state, entrepreneurship, and society, as well as the emergence of new economic risks. The chapters address the following topics: the importance of economy’s digital modernization, tools for the formation of the digital economy in Russia, specific features and perspectives of digital modernization of the regional economy, an overview of the social consequences of transition to the digital economy, financial components of the digital economy, legal challenges regarding the digital reality for society and state, and the main challenges and threats to the profession of jurisprudence in the context of the digitization of the economy. Intended for representatives of the academic community and researchers interested in the formation of the digital economy and digital society as well as undergraduates, postgraduates, and masters of economic specialties, the book is also a valuable resource for companies that use or wishing to implement digital technologies into their economic practices; and public and government employees involved with monitoring, control, and regulation of the digital economy.

The Digital Economy

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Author :
Publisher : McGraw-Hill Companies
ISBN 13 : 9780070633421
Total Pages : 342 pages
Book Rating : 4.6/5 (334 download)

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Book Synopsis The Digital Economy by : Don Tapscott

Download or read book The Digital Economy written by Don Tapscott and published by McGraw-Hill Companies. This book was released on 1996 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Looks at how the Internet is affecting businesses, education, and government, touching on the twelve themes of the new economy and privacy issues