Digitalization And Taxation In Asia

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Digitalization and Taxation in Asia

Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi
Digitalization and Taxation in Asia Book PDF

Author : Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi
Publisher : International Monetary Fund
Page : 75 pages
File Size : 46,6 Mb
Release : 2021-09-14
Category : Business & Economics
ISBN : 9781513577425

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Digitalization and Taxation in Asia by Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi Pdf

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.

Taxation in the Digital Economy

Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary
Taxation in the Digital Economy Book PDF

Author : Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary
Publisher : Taylor & Francis
Page : 272 pages
File Size : 51,6 Mb
Release : 2022-07-11
Category : Business & Economics
ISBN : 9781000636499

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Taxation in the Digital Economy by Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary Pdf

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.

Launching A Digital Tax Administration Transformation

Asian Development Bank
Launching A Digital Tax Administration Transformation Book PDF

Author : Asian Development Bank
Publisher : Asian Development Bank
Page : 131 pages
File Size : 51,9 Mb
Release : 2022-04-01
Category : Business & Economics
ISBN : 9789292692889

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Launching A Digital Tax Administration Transformation by Asian Development Bank Pdf

This publication provides an overview of issues and areas that policymakers from members of the Asian Development Bank would want to be familiar with when embarking on planning and implementing a digital transformation of tax administration. Key considerations include reasons for undertaking a transformational reform, the elements needed to build a strategy and implementation plan (digital road map), risks and chalenges, and possible impacts. The report brings together a basic assessment framework to support the initiation of the planning process and an approach to effective implementation of “the tax administration of the future.”

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

Aqib Aslam,Ms.Alpa Shah
Tec h tonic Shifts Taxing the Digital Economy Book PDF

Author : Aqib Aslam,Ms.Alpa Shah
Publisher : International Monetary Fund
Page : 81 pages
File Size : 52,9 Mb
Release : 2020-05-29
Category : Business & Economics
ISBN : 9781513545974

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Tec(h)tonic Shifts: Taxing the “Digital Economy” by Aqib Aslam,Ms.Alpa Shah Pdf

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.

A Comparative Analysis of Tax Administration in Asia and the Pacific

Asian Development Bank
A Comparative Analysis of Tax Administration in Asia and the Pacific Book PDF

Author : Asian Development Bank
Publisher : Unknown
Page : 0 pages
File Size : 49,7 Mb
Release : 2024-01-29
Category : Business & Economics
ISBN : 9292705814

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A Comparative Analysis of Tax Administration in Asia and the Pacific by Asian Development Bank Pdf

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform challenges and outline opportunities. Drawing on the results of the International Survey on Revenue Administration (ISORA 2022) survey, it provides background on each economy, details the performance of their revenue bodies, and looks at growing digitalization. The seventh edition in the series, it outlines major trends and sets out ways government and officials can reform their revenue bodies to build more effective and efficient tax systems.

Tax and the Digital Economy

Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust
Tax and the Digital Economy Book PDF

Author : Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 370 pages
File Size : 48,5 Mb
Release : 2019-05-01
Category : Law
ISBN : 9789403503356

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Tax and the Digital Economy by Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust Pdf

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.

Managing the Development of Digital Marketplaces in Asia

Asian Development Bank
Managing the Development of Digital Marketplaces in Asia Book PDF

Author : Asian Development Bank
Publisher : Asian Development Bank
Page : 225 pages
File Size : 43,7 Mb
Release : 2021-12-01
Category : Medical
ISBN : 9789292692186

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Managing the Development of Digital Marketplaces in Asia by Asian Development Bank Pdf

The coronavirus disease (COVID-19) pandemic is accelerating digital transformation across Asia and the Pacific. Digital platforms have become prominent intermediaries or marketplaces that allow the exchange of goods, services, and information. They are opening new transaction channels and ways of using resources while lowering service costs and enhancing market efficiency. This volume of background papers, prepared for the Asian Economic Integration Report 2021, examines the scope and potential benefits of digital platforms, as well as the associated policy issues and challenges. It proposes measures and policies to help maximize social and economic gains while alleviating adverse effects.

Corporate Income Taxes under Pressure

Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry
Corporate Income Taxes under Pressure Book PDF

Author : Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry
Publisher : International Monetary Fund
Page : 388 pages
File Size : 40,5 Mb
Release : 2021-02-26
Category : Business & Economics
ISBN : 9781513511771

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Corporate Income Taxes under Pressure by Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry Pdf

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Tax Theory Applied to the Digital Economy

Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela
Tax Theory Applied to the Digital Economy Book PDF

Author : Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela
Publisher : Unknown
Page : 0 pages
File Size : 42,6 Mb
Release : 2021
Category : Business & Economics
ISBN : 1464816549

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Tax Theory Applied to the Digital Economy by Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela Pdf

This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).

Tax and Development

Satoru Araki,Shinichi Nakabayashi
Tax and Development Book PDF

Author : Satoru Araki,Shinichi Nakabayashi
Publisher : Brookings Institution Press
Page : 0 pages
File Size : 54,8 Mb
Release : 2018-12-18
Category : Political Science
ISBN : 9784899741046

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Tax and Development by Satoru Araki,Shinichi Nakabayashi Pdf

Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.

Digital Revolutions in Public Finance

Mr.Sanjeev Gupta,Mr.Michael Keen,Ms.Alpa Shah,Ms.Genevieve Verdier
Digital Revolutions in Public Finance Book PDF

Author : Mr.Sanjeev Gupta,Mr.Michael Keen,Ms.Alpa Shah,Ms.Genevieve Verdier
Publisher : International Monetary Fund
Page : 362 pages
File Size : 45,8 Mb
Release : 2017-11-01
Category : Business & Economics
ISBN : 9781484315224

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Digital Revolutions in Public Finance by Mr.Sanjeev Gupta,Mr.Michael Keen,Ms.Alpa Shah,Ms.Genevieve Verdier Pdf

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..."

Tax Law and Digitalization: The New Frontier for Government and Business

Jeffrey Owens,Robert Risse
Tax Law and Digitalization The New Frontier for Government and Business Book PDF

Author : Jeffrey Owens,Robert Risse
Publisher : Kluwer Law International B.V.
Page : 305 pages
File Size : 51,5 Mb
Release : 2021-09-15
Category : Law
ISBN : 9789403534046

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Tax Law and Digitalization: The New Frontier for Government and Business by Jeffrey Owens,Robert Risse Pdf

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

OECD
The Role of Digital Platforms in the Collection of VAT GST on Online Sales Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 49,9 Mb
Release : 2019-06-20
Category : Electronic
ISBN : 9789264344112

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The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by OECD Pdf

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.

Unlocking the Potential of Digital Services Trade in Asia and the Pacific

Asian Development Bank
Unlocking the Potential of Digital Services Trade in Asia and the Pacific Book PDF

Author : Asian Development Bank
Publisher : Asian Development Bank
Page : 225 pages
File Size : 53,9 Mb
Release : 2022-11-01
Category : Medical
ISBN : 9789292698638

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Unlocking the Potential of Digital Services Trade in Asia and the Pacific by Asian Development Bank Pdf

This book explains how rapid digitalization during COVID-19 has accelerated the growth of digital services trade in Asia and the Pacific, and provides analysis on the opportunities, challenges, and associated risks. It explores evolving trends and considers trade agreements, cybersecurity, and effective taxation. It outlines how a greater focus on developing human capital, connectivity, investment in information and communication technology, and a positive regulatory environment can help digital services thrive. By underscoring the principal drivers and policies, it aims to build a better understanding of digital services to guide policy makers as they undertake domestic reforms designed to reduce the digital divide.

Developing the Digital Economy in ASEAN

Lurong Chen,Fukunari Kimura
Developing the Digital Economy in ASEAN Book PDF

Author : Lurong Chen,Fukunari Kimura
Publisher : Routledge
Page : 250 pages
File Size : 55,5 Mb
Release : 2019-04-26
Category : Business & Economics
ISBN : 9780429998140

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Developing the Digital Economy in ASEAN by Lurong Chen,Fukunari Kimura Pdf

This book advances the international debate on the development of e-commerce with focus on emerging ASEAN economies. It provides readers insights on Asia’s needs and efforts to improve the regional legal and economic conditions to support e-commerce. This book looks at the rules and regulations on e-commerce, and e-commerce for inclusiveness growth. It provides insights from several ASEAN member states and discovers the requirements for Asian countries to better grasp the new juncture of growth associated with economic digitalization, which also have deep implications on continuous regional integration and community-building.