Equalising taxing rights in the digitalised economy: an analysis of diverse tax practices implemented globally

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dc.contributor.authorForman, Ashleigh
dc.date.accessioned2020-10-14T12:44:47Z
dc.date.available2020-10-14T12:44:47Z
dc.date.issued2019
dc.descriptionA research report to be submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce specialising in Taxationen_ZA
dc.description.abstractThere are limitations to the application of existing international tax laws as a result of digitalisation as these were formulated based on traditional ‘brick and mortar’ transactions. These laws are not well suited to the realities of the ‘modern way of doing business’ as they do not cater for business models which can generate returns from offering digital services in a jurisdiction without being physically present in that jurisdiction. Ultimately, if left unaddressed, these weaknesses threaten to expose tax authorities to erosion of national tax bases and profit-shifting manipulation (OECD, 2015b). The international tax framework needs to be responsive to the changing nature of global economies in the digital age. The tax framework should be able to accommodate new digital businesses which operate and create value in different ways (Saint-Amans, 2017). As a result, “there is a disconnect between where value is created and where taxes are paid” (European Commission, 2018b). In response to digitalisation, different jurisdictions have hastily imposed their own domestic tax practices to prevent further base erosion and to improve the collection of tax revenue (Petruzzi and Buriak, 2018). The OECD has attempted to address these tax challenges but has failed to provide clear guidance on taxing rights, as well as on how the profits should be allocated (Medus, 2017). The objective of this report is to summarise the tax practices implemented by the United Kingdom, the European Union, Italy and India in responding to the digitalisation of the economy. The aim will be met through a correspondence analysis between the different tax solutions implemented or proposed by these jurisdictions, and the problems identified in taxing the digital economy. en_ZA
dc.description.librarianTL (2020)en_ZA
dc.facultyFaculty of Commerce, Law, and Managementen_ZA
dc.format.extentOnline resource (91 leaves)
dc.identifier.citationForman, Ashleigh. (2019). Equalising taxing rights in the digitalised economy :an analysis of diverse tax practices implemented globally. University of the Witwatersrand, https://hdl.handle.net/10539/29841
dc.identifier.urihttps://hdl.handle.net/10539/29841
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectBase Erosion Profit Shifting (BEPS)
dc.subjectDigital economy
dc.subjectDigital presence
dc.subjectUCTD
dc.subject.lcshCapital levy
dc.subject.lcshElectronic commerce
dc.subject.lcshTaxation--Law and legislation
dc.subject.lcshTransfer pricing
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleEqualising taxing rights in the digitalised economy: an analysis of diverse tax practices implemented globallyen_ZA
dc.typeDissertationen_ZA
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