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Taiwan’s Reaction to the Tax Challenges of E-Commerce

The digital economy has been booming in recent years following the advance and penetration of information and communication technology. Its impacts can be seen in retail, logistic, and financial industries as well as in manufacturing, education, and media industries. In accordance with Action 1 of the OECD’s final report on base erosion and profit shifting (“BEPS”), the digital economy has been fully integrated into the physical economy and cannot be singled out for tax purposes. Therefore, a better way to tackle the tax challenges of the digital economy would be to observe and analyse its key features and the business model adopted by multinational enterprises (“MNEs”).