Digitalization and Taxation in Asia
September 14, 2021
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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:
Issue:
017
Series:
Departmental Paper No 2021/017
Stock No:
DTAEA
ISBN:
9781513577425
ISSN:
2616-5333
