In search of a solution to tax digital economy

Suranjali Tandon (suranjali.tandon@nipfp.org.in)
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Suranjali Tandon: National Institute of Public Finance and Policy

Working Papers from National Institute of Public Finance and Policy

Abstract: At present the international tax system is in need of reform so as to ensure that digital corporation pay taxes in countries where they operate. The search for a global solution has resulted in divergence in approaches adopted by countries. This paper delineates the fundamental economic challenges that the tax reform seeks to address, the historical evolution of tax laws and the best possible solutions given the discord between source and residence countries. The paper finds that digital services tax, with foreign credits, can offer a final global solution amenable to developing countries.

Keywords: permanent establishment; digital tax; user participation; treaties, developing countries (search for similar items in EconPapers)
Pages: 32
Date: 2021-10
New Economics Papers: this item is included in nep-ore, nep-pay, nep-pbe and nep-pub
Note: Working Paper 354, 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:npf:wpaper:21/354

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