Search Results - subject:"Digital Tax"

The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

Opiso, Julius; Nkundabanyanga, Stephen Korutaro; … - In: Cogent Business & Management 10 (2023) 3, pp. 1-23

This paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty … significant and positive association between digital tax adoption and the performance of petroleum excise duty. Distinct from past … studies, we further examined the link between the attributes of digital tax adoption and the performance of petroleum excise …

Persistent link: https://www.econbiz.de/10014527529

The digital era of taxation : analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

Opiso, Julius; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 10 (2023) 3, pp. 1-23

Persistent link: https://www.econbiz.de/10014506028

A tough call? Comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Persistent link: https://www.econbiz.de/10014278170

Two Pillar solution for taxing the digitalized economy: Policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de/10014278176

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10014278188