Digital tokens, or crypto assets, are digital financial assets based on distributed ledger technology. They come in a considerable variety of forms and have been… Read More ›
In the context of the budget and forthcoming election, it’s timely to reflect on what has happened since the release of the recommendations from the… Read More ›
Since 2018, the Organisation for Economic Co-operation and Development (OECD) has tried to find a way to tax digital companies that is agreeable to most… Read More ›
Although the devil will be in the detail, the final report of the ‘Australia as a Technology and Financial Centre’ committee (tabled on the 20th… Read More ›
In order to get their ‘fair share’ of tax revenue from non-resident digital service suppliers, many countries recently enacted a digital services tax (DST). A… Read More ›
Any commodity tax system must specify whether firms or consumers remit taxes. For e-commerce, historically, consumers in the United States were responsible for remitting taxes.… Read More ›
While the government’s increased spending across the economy is welcome, the budget falls short of the government’s long term resilience and sustainability goals, Miranda Stewart… Read More ›
Tax administrators around the world are frustrated that they cannot catch cross-border transaction-based tax evasion on digital platforms. Many of these transactions are related to… Read More ›
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