Bericht
National measures on taxing the digital economy
The Organisation for Economic Co-operation and Development (OECD)’s Inclusive Framework is considering a two-pillar approach on taxing the digital economy. Preliminary estimates about the impact of its recommendations show a modest increase in corporate income tax collection, the benefits of which are expected to go mostly to the developed countries. At the same time, there is a rise in national measures on taxing the digital economy, a move spurred by the onset of the COVID-19 pandemic. This is also fully within the rights of countries under international law, despite labels of ‘unilateralism’. This research paper highlights the direct tax measures being taken by various countries and finds three key approaches to tax the digital economy: (1) digital service taxes; (2) nexus rules based on significant economic presence ;(3) withholding tax on digital transactions.
- Language
-
Englisch
- Bibliographic citation
-
Series: Research Paper ; No. 111
- Classification
-
Sozialwissenschaften, Soziologie, Anthropologie
- Subject
-
Base Erosion and Profit Shifting Project (BEPS)
Coronavirus
COVID-19
Digital Economy
Digital Service Taxes (DSTs)
Digital Taxation
Diverted Profits Tax
European Union (EU)
Fractional Apportionment
Group of 20 (G-20)
Group of 77 and China (G-77 and China)
Group of Twenty-Four (G-24)
Inclusive Framework
India
Multilateralism
Multinational Enterprises (MNEs)
Nexus Rules
Organisation for Economic Co-operation and Development (OECD)
Pandemic
Permanent Establishment
Significant Economic Presence
South Centre Tax Initiative (SCTI)
Tax Cooperation
Tax Havens
Tax Law
Tax Policy
Tax Reform
Unilateralism
United Kingdom (UK)
United Nations Committee of Experts on International Cooperation in Tax Matters (UNTC)
United States (US)
Withholding Taxes
- Event
-
Geistige Schöpfung
- (who)
-
Grondona, Veronica
Chowdhary, Abdul Muheet
Uribe, Daniel
- Event
-
Veröffentlichung
- (who)
-
South Centre
- (where)
-
Geneva
- (when)
-
2020
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Bericht
Associated
- Grondona, Veronica
- Chowdhary, Abdul Muheet
- Uribe, Daniel
- South Centre
Time of origin
- 2020
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