Taxing digital services
Taxing digital services
Insight

Taxing digital services

The devil's in the details

Tax authorities have expressed a wide range of views on the fundamental issues for taxation posed by the digital economy. While some see no need for change, others believe that a broader rethinking of the international tax system is warranted given the increasing digitalization of the economy. Yet others believe that businesses providing virtual goods and different characteristics from "traditional" businesses, thus requiring special rules for taxation. 

Taxing digital services
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