Digitalization and Taxation in Asia

Author/Editor:

Era Dabla-Norris ; Ruud de Mooij ; Andrew Hodge ; Jan Loeprick ; Dinar Prihardini ; Alpa Shah ; Sebastian Beer ; Sebastian Beer ; Sonja Davidovic ; Arbind M Modi ; Fan Qi

Publication Date:

September 14, 2021

Electronic Access:

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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.

Series:

Departmental Paper No 2021/017

Subject:

Frequency:

occasional

English

Publication Date:

September 14, 2021

ISBN/ISSN:

9781513577425/2616-5333

Stock No:

DTAEA

Pages:

75

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