Equality Principle in Designing Taxation International Digital Transactions: A Case Study of ASEAN

I Nyoman Darmayasa (), Rani Diana Binti Othman, Vani Tanggamani, Nyoman Sentosa Hardika, Jeni Susanti, Ni Putu Maha Lina, Ni Luh Putri Setyastrini, I Made Adhi Wirayana and Made Andy Pradana Sukarta
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I Nyoman Darmayasa: Politeknik Negeri Bali
Rani Diana Binti Othman: Universiti Teknologi MARA, Cawangan Melaka, Faculty of Accountancy
Vani Tanggamani: Universiti Teknologi MARA, Cawangan Melaka, Faculty of Accountancy
Nyoman Sentosa Hardika: Politeknik Negeri Bali
Jeni Susanti: Politeknik Negeri Bali
Ni Putu Maha Lina: Politeknik Negeri Bali
Ni Luh Putri Setyastrini: Politeknik Negeri Bali
I Made Adhi Wirayana: Politeknik Negeri Bali
Made Andy Pradana Sukarta: Politeknik Negeri Bali

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 697-705 from Springer

Abstract: Abstract This study aims to design a taxation scheme for international digital transactions in the ASEAN countries. This study uses a qualitative approach through content analysis of words related to the taxation rights of a source country on income from international digital transactions. The content analysis approach found that the term physical presence as a condition for determining a permanent establishment as a tax subject does not fully fulfill the principle of equality for income source countries. Indonesia and Malaysia, which have high corporate tax rates, must consider implementing Global Anti-Base Erosion (GLoBE). Active involvement in the anti-based erosion shifting (BEPS) consensus could reflect the policy direction towards realizing the equality principle. This study contributes to both the equality principal tax treaty between domicile and source-country partners. Practically, it can be an alternative to ratifying tax treaty ASEAN countries with potential sources in Indonesia, and Malaysia with tax domicile in contracting country partners.

Keywords: BEPS; Equality Principal; GloBE; International Digital Transactions; Permanent Establishment (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-622-2_77

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DOI: 10.2991/978-94-6463-622-2_77

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