Taxing digital economy

How best to tax the digital economy is an issue that attracts international policymakers’ concern. Last August, ITRAF1 researchers pointed to constraints associated with both its direct and indirect taxation and, a few days back, have published their findings in a volume, the fourth in an annual series on international taxation2.   Blockchain and its tax challenges are addressed by Shikha Mehra and Rohit Roy. The corporate income tax uses profit as its base. However, modern business models of richly valued internet companies — WeWork and Uber — are shifting from profit.....

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