Improving the basic approaches to direct and indirect taxation in cross-border digital business operations

Совершенствование основных подходов к прямому и косвенному налогообложению при трансграничных операциях цифрового бизнеса

Kornienko, Natalia (Корниенко, Наталия) () and Minina, Elena (Минина, Елена) ()
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Kornienko, Natalia (Корниенко, Наталия): The Russian Presidential Academy of National Economy and Public Administration
Minina, Elena (Минина, Елена): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The issue of taxation of cross-border transactions is a key topic in the modern e-commerce system. The paper explores various aspects of this issue. Based on the analysis of the positions of leading international organizations, the principles of taxation of cross-border transactions are established. In this regard, the OECD approach, which is the main international platform where states coordinate their positions on taxation issues, is of particular importance. At present, no consensus has been reached on taxation of cross-border transactions. There are currently several examples of the legislative introduction of the new “digital tax” (France and the draft Act in the UK). Taking into account international experience and state practice, an assessment was made of Russia's readiness to introduce taxation on imports and exports. Based on the results of this assessment, we made relevant proposals.

Pages: 44 pages
Date: 2020-03
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