Taxation In The Digital Era PDF Download
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| Author | : Marie Lamensch |
| Publisher | : |
| Total Pages | : 426 |
| Release | : 2014 |
| Genre | : Electronic commerce |
| ISBN | : 9789087223458 |
Download European Value Added Tax in the Digital Era Book in PDF, ePub and Kindle
The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies.
| Author | : |
| Publisher | : |
| Total Pages | : |
| Release | : 2020 |
| Genre | : |
| ISBN | : 9789389176483 |
Download INTERNATIONAL TAXATION IN THE DIGITAL ERA. Book in PDF, ePub and Kindle
| Author | : D.R. Agrawal |
| Publisher | : |
| Total Pages | : |
| Release | : 2021 |
| Genre | : |
| ISBN | : |
Download Taxing Goods and Services in a Digital Era Book in PDF, ePub and Kindle
Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted to increase tax revenue collections and create a more neutral tax system. Although these reforms induced more remote vendors to remit taxes on a destination basis, the revenue gains were modest, consistent with most large online vendors remitting taxes prior to the reforms. Instead, following the recent large shock to online shopping from the COVID-19 pandemic, the shift to destination-based taxation has redistributed revenues between large and small local jurisdictions. Increased online shopping raises revenue growth in small jurisdictions while contracting revenues in large jurisdictions. But Wayfair is not the end of the story: technological changes that induce new consumption patterns promise new challenges for fiscal authorities. Critical challenges for the next decades include limiting administrative and compliance costs of enforcing taxes in a digital world, determining filing thresholds, dealing with online marketplaces and facilitators, and taxing the consumption of digital services from two-sided platforms. With respect to digital services, the authors discuss whether consumption taxes should be imposed on both monetized platforms and nonmonetized platforms, such as social media, and the mechanisms for doing so.
| Author | : F. Chadwick |
| Publisher | : |
| Total Pages | : |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
Download International Tax Rules for the Digital Era Book in PDF, ePub and Kindle
In this article, the author proposes a multilateral solution to the tax challenges of the digital economy.
| Author | : Ms. Era Dabla-Norris |
| Publisher | : International Monetary Fund |
| Total Pages | : 75 |
| Release | : 2021-09-14 |
| Genre | : Business & Economics |
| ISBN | : 1513577425 |
Download Digitalization and Taxation in Asia Book in PDF, ePub and Kindle
Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
| Author | : Alqatan, Ahmad |
| Publisher | : IGI Global |
| Total Pages | : 376 |
| Release | : 2024-04-01 |
| Genre | : Business & Economics |
| ISBN | : |
Download Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance Book in PDF, ePub and Kindle
Digital era reporting undergoes a seismic shift as automation takes center stage. The transition from manual reporting to real-time automated systems enhances precision and efficiency and reduces errors, empowering decision-makers. However, this era of digital reporting brings forth a new set of challenges, from data security and privacy concerns to the imperative need for robust cybersecurity measures. Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance delves into this transformative wave, comprehensively exploring its consequences on these critical domains. The book meticulously dissects both the positive and negative repercussions, encapsulating the challenges and opportunities that arise in this era of digital metamorphosis. Navigating tax avoidance in a digitalized world unveils a complex dynamic. Digitalization, on the one hand, empowers tax authorities to access and analyze vast datasets, making it challenging for businesses to engage in tax evasion. On the other hand, sophisticated digital tools provide fertile ground for corporations to devise intricate tax avoidance schemes. Striking a balance becomes paramount, necessitating regulatory measures and international cooperation while addressing ethical dimensions in leveraging technology for tax strategies. The book offers a nuanced understanding of the intricate relationship between digitalization and these critical domains, from business professionals and financial analysts to regulatory bodies and sustainability advocates.
| Author | : Mr.Sanjeev Gupta |
| Publisher | : International Monetary Fund |
| Total Pages | : 362 |
| Release | : 2017-11-01 |
| Genre | : Business & Economics |
| ISBN | : 1484315227 |
Download Digital Revolutions in Public Finance Book in PDF, ePub and Kindle
Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."
| Author | : Cristian Óliver Lucas-Mas |
| Publisher | : World Bank Publications |
| Total Pages | : 217 |
| Release | : 2021-03-10 |
| Genre | : Business & Economics |
| ISBN | : 1464816557 |
Download Tax Theory Applied to the Digital Economy Book in PDF, ePub and Kindle
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.
| Author | : |
| Publisher | : |
| Total Pages | : 116 |
| Release | : 2017 |
| Genre | : |
| ISBN | : 9789264295490 |
Download International VAT/GST Guidelines Book in PDF, ePub and Kindle
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
| Author | : Nella Hendriyetty |
| Publisher | : Taylor & Francis |
| Total Pages | : 272 |
| Release | : 2022-07-11 |
| Genre | : Business & Economics |
| ISBN | : 1000636496 |
Download Taxation in the Digital Economy Book in PDF, ePub and Kindle
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.
