Abstract
The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the enforcement of such regulations, but also in respect of risks associated with the present global financial environment - all having generated from the rise in automation, increased and improved sophisticated technologies, globalization, and conglomeration. This chapter not only seeks to highlight the extent, contribution, and significance of the digital economy in respect of those risks associated with base erosion and profit shifting (BEPS) but also amongst other aims and objectives to recommend measures whereby regulations can be better enforced as a means of addressing practices associated with BEPS.
| Original language | English |
|---|---|
| Title of host publication | Internet Taxation and E-Retailing Law in the Global Context |
| Publisher | IGI Global |
| Pages | 45-60 |
| Number of pages | 16 |
| ISBN (Electronic) | 9781522537885 |
| ISBN (Print) | 1522537872, 9781522537878 |
| DOIs | |
| State | Published - 9 Mar 2018 |
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Base Erosion and Profit Shifting (BEPS) and the digital economy : Challenges and issues. / Ojo, Marianne; DiGabriele, James A.
Internet Taxation and E-Retailing Law in the Global Context. IGI Global, 2018. p. 45-60.Research output: Chapter in Book/Report/Conference proceeding › Chapter
TY - CHAP
T1 - Base Erosion and Profit Shifting (BEPS) and the digital economy
T2 - Challenges and issues
AU - Ojo, Marianne
AU - DiGabriele, James A.
PY - 2018/3/9
Y1 - 2018/3/9
N2 - The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the enforcement of such regulations, but also in respect of risks associated with the present global financial environment - all having generated from the rise in automation, increased and improved sophisticated technologies, globalization, and conglomeration. This chapter not only seeks to highlight the extent, contribution, and significance of the digital economy in respect of those risks associated with base erosion and profit shifting (BEPS) but also amongst other aims and objectives to recommend measures whereby regulations can be better enforced as a means of addressing practices associated with BEPS.
AB - The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the enforcement of such regulations, but also in respect of risks associated with the present global financial environment - all having generated from the rise in automation, increased and improved sophisticated technologies, globalization, and conglomeration. This chapter not only seeks to highlight the extent, contribution, and significance of the digital economy in respect of those risks associated with base erosion and profit shifting (BEPS) but also amongst other aims and objectives to recommend measures whereby regulations can be better enforced as a means of addressing practices associated with BEPS.
UR - http://www.scopus.com/inward/record.url?scp=85046506857&partnerID=8YFLogxK
U2 - 10.4018/978-1-5225-3787-8.ch005
DO - 10.4018/978-1-5225-3787-8.ch005
M3 - Chapter
AN - SCOPUS:85046506857
SN - 1522537872
SN - 9781522537878
SP - 45
EP - 60
BT - Internet Taxation and E-Retailing Law in the Global Context
PB - IGI Global
ER -