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In search of a solution to tax digital economy

Author

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  • Tandon, Suranjali

    (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.

Suggested Citation

  • Tandon, Suranjali, 2021. "In search of a solution to tax digital economy," Working Papers 21/354, National Institute of Public Finance and Policy.
    • Handle: RePEc:npf:wpaper:21/354
    Note: Working Paper 354, 2021
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    File URL: https://www.nipfp.org.in/media/medialibrary/2021/10/WP_354_2021.pdf
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    Cited by:

    1. Mukherjee, Sacchidananda, 2021. "Revenue Shortfall and GST Compensation: An Assessment," Working Papers 21/356, National Institute of Public Finance and Policy.

    More about this item

    Keywords

    permanent establishment ; digital tax ; user participation ; treaties; developing countries;
    All these keywords.

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