Digital Economy Handbook 2016
- Steef Huibregtse
- Mar 1, 2016
- 1 min read
Tax, Transfer Pricing and other Legal Aspects of Business Configurations.
Authors: Steef Huibregtse, Avisha Sood
Co-authors for Chapter 5: Vishnu Bagri, L Bharath
Editor: Deborah Hick
Einstein is reported to have said that “the hardest thing in the world to understand is income tax”. Perhaps to update that statement to the present time, Einstein might now say “the hardest thing in the world to understand is the internet, and to understand how the internet is taxed is simply impossible”. This short book seeks to supply some answers to that latter problem.
For most of us, the digital economy is a huge mystery, in which we participate as customers or suppliers, but neither understand how it works nor know how it is taxed (or should be taxed). The recent work carried out by the OECD and G20 in connection with the Base Erosion and Profit Shifting (“BEPS”) project has confirmed to many of us that the confusion extends to the highest levels. This book by TPA Global seeks to reveal some answers to these puzzles.
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