Menu

Programme

Concurrent Session 2C

Taxing the Digital Economy

The digital economy has spawned diverse revenue models such as the sharing economy and virtual e-commerce platforms – think Uber, Airbnb, Amazon and Alibaba - and exacerbated taxation challenges such as Base Erosion Profit Shifting (BEPS). This session discusses recent developments in the current international taxation regime in enforcing digital tax compliance, debates the challenges and opportunities to build a fairer and more equitable taxation system, and highlights the consequences of digital tax transformation for tax practitioners and business.