Advances in technology have led to radical changes in existing business models and the creation of radically new ones. There has been a growing sentiment within some governments that the reach and accessibility of new digital channels poses a challenge to the long-standing principles of taxation. As the new Pakatan Harapan government develops its first budget, they too may consider targeting the revenue of digital companies. With this in mind, this Brief Ideas considers the main issues, domestically and globally, in the debate over digital tax.
Brief IDEAS No 11 – Tax in the Digital Age
30th October 2019
8th October 2019
25th September 2019
12th September 2019