Digital Economy



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 ›

Lessons from the United States’ Section 301 Investigations of Digital Service Taxes

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 ›

Remittance Rules and Tax Rates

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 ›

[Budget Forum 2021] Structural Changes, but No Sustainability Reset

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 ›

Daigou: Cross-Border Digitalised Hidden Economy Transactions Are Now Detectable

COVID-19 lockdowns have propelled online marketplaces – the web platforms that match sellers and buyers and process sales online – to new heights in growth… Read More ›

Taxation of Non-Resident Online Marketplaces: Is There a Problem?

Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as… Read More ›

The Implications for Australian Businesses of Recent Developments in US State Taxation of Online Cross-Border Sales

Digitalisation continues to change the way we consume, do business, and interact. Since almost all businesses are digitalised to some extent, identifying and isolating the… Read More ›

Tec(h)tonic Shifts: The Value of User Data as a Tax Base

The rapid development of digital currencies represents significant challenges for authorities in various countries. There has been uncertainty about the treatment of digital currencies under… Read More ›

Regulating a New Phenomenon: Examining the Legal Nature and Taxation of Cryptocurrencies in Australia and Singapore

1 2 3 4
top