Digitalization and Taxation in Asia

ByEra Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, Fan Qi

September 14, 2021

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Disclaimer: The views expressed herein are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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.

Subject: Revenue administration, Tax policy, Taxes, Technology

Keywords: Asia and Pacific, Corporate income tax, Digitalization, Global, Income and capital gains taxes, OECD-Inclusive Framework, reform option, reform proposal, tax design, tech giant, Value-added tax

Pages:
75
Volume:
2021
DOI:
https://doi.org/10.5089/9781513577425.087
Issue:
017
Series:
Departmental Paper No 2021/017
Stock No:
DTAEA
ISBN:
9781513577425
ISSN:
2616-5333

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