वित्त मंत्रालय के तहत एक स्वायत्त अनुसंधान संस्थान

 

In search of a solution to tax digital economy

Publication date

अक्ट, 2021

Details

NIPFP Working Paper No. 354

Authors

Suranjali Tandon

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.
 
Key words: permanent establishment, digital tax, user participation, treaties, developing countries
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