Navigating the Tax Challenges of the Digital Economy

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Tax Analysts and the IBFD are pleased to present a collection of essays on the challenges of taxing the digital economy. Each contribution stands alone as an individual piece of analysis. In the aggregate, the body of work illustrates the complex landscape facing policymakers today.
This collection contains the following articles:
  • "Introduction: A Stress-Test for the International Consensus"
  • "Digital Permanent Establishment and Digital Equalization Taxes"
  • "A Review of Comments on the Tax Challenges of the Digital Economy"
  • "Finding Middle Ground Over Unilateral Digital Taxation"
  • "Permanent Establishment and the Digital Economy"
  • "Taxation of the Sharing Economy: Recurring Issues"
  • "Taxing the New Gig Economy"
  • "Argentina’s Journey to a Digital VAT"
  • "The Future of the Permanent Establishment Concept"
  • "Managing EU VAT Risks for Platform Business Models"
  • "Some Comments on the Attribution of Profits to the Digital Permanent Establishment"
  • "Addressing the Tax Challenges of the Digitalization of the Economy — A Possible Answer in the Proper Application of the Transfer Pricing Rules?"
  • "Digital Revolution. Tax Revolution?"
  • "An Analysis of “Google Taxes” in the Context of Action 7 of the OECD/G20 Base Erosion and Profit Shifting Initiative"
  • "Taxation of Cloud Computing in Brazil: Legal and Judicial Uncertainties"
  • "Recent Developments in Brazil Regarding the Indirect Taxation of Services in the Digital Economy"
  • "Japanese Tax Reforms Square Up to BEPS Action 1 to Tackle Tax Challenges of the Growing Digital Economy"