Template-Type: ReDIF-Paper 1.0
Author-Name: Milogolov Nikolai  
Author-Name-First: Nikolai
Author-Name-Last: Milogolov
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name: Berberov A.
Author-Name-First: A.
Author-Name-Last: Berberov
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title: Challenges of international business taxation in the context of digitalization
Abstract: The current system of international taxation does not result in a fair distribution of the tax base between countries in a digital environment violating the principle of taxation in accordance with the added value created in the particular country. In the absence of international consensus, countries reform their tax systems aimed to collect taxes in the digital economy unilaterally by imposing Digital Services Tax (DST). By their nature, being indirect, these taxes (DST) are collected on the turnover of foreign digital companies in the market country (the country of the source of income).
Classification-JEL: H2, H24, H25,
Keywords: Russian economy, taxation, international business taxation
Creation-Date: 2021
Revision-Date: 2021
Length: 7 pages
File-URL: https://www.iep.ru/files/RePEc/gai/ppaper/ppaper-2021-1138.pdf
File-Format: application/pdf
File-Function: Revised Version, 2021
Handle: RePEc:gai:ppaper:ppaper-2021-1138