{
  "title": "Digitalization and Taxation in Asia",
  "publication": "Departmental Papers, September 14, 2021",
  "sourceUrl": "https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2021/09/13/digitalization-and-taxation-in-asia-460120",
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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.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- Digitalization in Asia is pervasive, unique, and growing.\n- Asia stands out by its sheer scale, with internet users far exceeding numbers in other regions.\n- This scale facilitates e-commerce in markets that are large by international standards.\n- E-commerce growth is supported by innovative payment systems.\n- The region features major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size.\n- Opportunity for future growth exists, as a significant population share remains unconnected."
    },
    {
      "heading": "Major themes and policy-relevant topics",
      "content": "- Revenue administration\n- Tax policy\n- Taxes\n- Technology\n- Corporate income tax\n- Digitalization\n- Global tax issues and the OECD-Inclusive Framework\n- Income and capital gains taxes\n- Reform option and reform proposal\n- Tax design\n- Tech giant taxation\n- Value-added tax"
    },
    {
      "heading": "Access and formats",
      "content": "- Available on the IMF eLibrary in multiple formats.\n- Citation preview (Chicago): Era Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, and Fan Qi. \"Digitalization and Taxation in Asia\", Departmental Papers 2021, 017 (2021), accessed 9/16/2026, https://doi.org/10.5089/9781513577425.087\n\nDepartmental Papers — \"Digitalization and Taxation in Asia\" (September 14, 2021)\n\n---\n\n Content in this bundle\n\n- Digitalization In Asia; IMF Departmental Paper No. DP/2021/017; September 2021\n  - Digitalization In Asia; IMF Departmental Paper No. DP/2021/017; September 2021 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Digitalization In Asia; IMF Departmental Paper No. DP/2021/017; September 2021 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2021/09/13/digitalization-and-taxation-in-asia-460120"
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    "Authors: Era Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, Fan Qi",
    "Published: September 14, 2021",
    "Series: Departmental Papers",
    "DOI: https://doi.org/10.5089/9781513577425.087",
    "Digitalization in Asia is pervasive, unique, and growing.",
    "Asia stands out by its sheer scale, with internet users far exceeding numbers in other regions.",
    "This scale facilitates e-commerce in markets that are large by international standards.",
    "E-commerce growth is supported by innovative payment systems.",
    "The region features 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.",
    "Revenue administration",
    "Tax policy",
    "Taxes",
    "Technology",
    "Corporate income tax",
    "Digitalization",
    "Global tax issues and the OECD-Inclusive Framework",
    "Income and capital gains taxes",
    "Reform option and reform proposal",
    "Tax design",
    "Tech giant taxation",
    "Value-added tax",
    "Available on the IMF eLibrary in multiple formats.",
    "Citation preview (Chicago): Era Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, and Fan Qi. \"Digitalization and Taxation in Asia\", Departmental Papers 2021, 017 (2021), accessed 9/16/2026, https://doi.org/10.5089/9781513577425.087",
    "**Digitalization In Asia; IMF Departmental Paper No. DP/2021/017; September 2021**"
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