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Governing the taxation of digitized trade

Mukherji, Rahul

Description

The paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based taxation, the definition of permanent establishment, and, the administration of consumption taxes. The WTO has not been able to engage effectively in this area. The paper notes both the inadequacy of...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper
URI: http://hdl.handle.net/1885/40303
http://digitalcollections.anu.edu.au/handle/1885/40303

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