innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and … steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax …

consumers, it complicates tax collection and raises competitive pressures for both domestic and foreign businesses. In … Netflix and Spotify, are not obligated to collect and remit sales tax if they are not “carrying on business” in Canada … foreign competitors who are not paying GST/HST and governments are missing out on significant amounts of tax revenue. To …

Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges … presented to the international tax regime by the digital economy. The paper considers both the option of installing a … withholding tax mechanism as the primary response to these challenges and the option of using withholding taxes in support of a …

its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global …

. This results in different effective tax rates depending on the way in which goods and services are purchased and the …-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …