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Adapting Taxation for the Digital Economy in Singapore

Ooi, Vincent - 2023

The advent of the digital economy has had profound implications for taxation. Tax systems have been forced to adapt as they become increasingly unsuited for the realities of modern commerce. While Singapore has largely followed international developments, particularly in the area of...

Persistent link: https://www.econbiz.de/10014343661

Tax Law and the Digital Economy in Singapore

Ooi, Vincent - 2021

This chapter is divided into three main parts: 1) international tax law, 2) domestic tax law, and 3) tax and regulation. The first part deals with the international tax system and the way it has been affected by technology. This part will focus on income tax. Existing rules of nexus,...

Persistent link: https://www.econbiz.de/10013249444

Legal Calculators and the Tax System

Blank, Joshua D. - 2020

When consumers have questions about companies' services and products, whether medical insurance, airline tickets or home appliances, they almost always encounter automated agents and other forms of customer service technology. Increasingly, tax authorities have begun to offer online...

Persistent link: https://www.econbiz.de/10012848769

Important Developments in Federal Income Taxation (2014)

Morse, Edward A. - 2014

This outline, prepared for the 52nd Annual Great Plains Tax Institute in Omaha, Nebraska (December 4-5, 2014) covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a...

Persistent link: https://www.econbiz.de/10013040348

Important Developments in Federal Income Tax

Morse, Edward A. - 2016

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and advisors within a broad range...

Persistent link: https://www.econbiz.de/10013002088

The Case Against Income Taxation of Multinational Enterprises

Elkins, David - 2017

Probably the most uncontroversial thing that one can say about international taxation is that it is a mess. Sophisticated planning techniques, which seem beyond the power of taxing authorities to control, enable highly profitable multinational enterprises (MNEs) to pay little or no tax on their...

Persistent link: https://www.econbiz.de/10012949384

Regulating in Pandemic : Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Hafiz, Hiba - 2020

The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...

Persistent link: https://www.econbiz.de/10012839295

Human Equity? Regulating the New Income Share Agreements

Oei, Shu-Yi - 2015

A controversial new financing phenomenon has recently emerged. New “income share agreements” (“ISAs”) enable an individual to raise funds by pledging a percentage of her future earnings to investors for a certain number of years. These contracts, which have been offered by entities such...

Persistent link: https://www.econbiz.de/10013033194

Portugal : PE and Non-Discrimination Regarding Domestic Relief for Double Economic Taxation

Pinto Nogueira, João Félix - 2022

This article examines a Portuguese decision on the application of a tax treaty's non-discrimination clause to extend the domestic relief available under domestic law to a person that, according with the wording of such clause, would be excluded from it.In this case, the author believes that the...

Persistent link: https://www.econbiz.de/10013299941

Rethinking Tax for the Digital Economy After COVID-19

Diniz Magalhaes, Tarcisio - 2020

Before COVID-19 arrived, policymakers from around the world were busy working on the makings of a new global tax … consensus to reflect structural changes in the world economy as a result of the rise of digitalization. COVID-19 disrupted this … contemporary context for excess profits taxes is fundamentally global today, in a way that excess profit taxation during the world …

Persistent link: https://www.econbiz.de/10012830027