these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be … feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that … into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses …

these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be … feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that … enable efficient collection of value-added tax (VAT) in the country of the consumer in cross-border business …

digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime …

. Among the challenges is the “cyberization” of tax base because the existing jurisdictional nexus (such as permanent …