Base Erosion and Profit Shifting (BEPS) and the digital economy

Challenges and issues

Marianne Ojo, James Digabriele

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

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 languageEnglish
Title of host publicationInternet Taxation and E-Retailing Law in the Global Context
PublisherIGI Global
Pages45-60
Number of pages16
ISBN (Electronic)9781522537885
ISBN (Print)1522537872, 9781522537878
DOIs
StatePublished - 9 Mar 2018

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Erosion
Profitability
Taxation
Automation
Digital economy
Profit shifting
Jurisdiction
Tax
Audit
Globalization
Rationale
Enforcement
Cross-border

Cite this

Ojo, M., & Digabriele, J. (2018). Base Erosion and Profit Shifting (BEPS) and the digital economy: Challenges and issues. In Internet Taxation and E-Retailing Law in the Global Context (pp. 45-60). IGI Global. https://doi.org/10.4018/978-1-5225-3787-8.ch005
Ojo, Marianne ; Digabriele, James. / Base Erosion and Profit Shifting (BEPS) and the digital economy : Challenges and issues. Internet Taxation and E-Retailing Law in the Global Context. IGI Global, 2018. pp. 45-60
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Ojo, M & Digabriele, J 2018, Base Erosion and Profit Shifting (BEPS) and the digital economy: Challenges and issues. in Internet Taxation and E-Retailing Law in the Global Context. IGI Global, pp. 45-60. https://doi.org/10.4018/978-1-5225-3787-8.ch005

Base Erosion and Profit Shifting (BEPS) and the digital economy : Challenges and issues. / Ojo, Marianne; Digabriele, James.

Internet Taxation and E-Retailing Law in the Global Context. IGI Global, 2018. p. 45-60.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

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Ojo M, Digabriele J. Base Erosion and Profit Shifting (BEPS) and the digital economy: Challenges and issues. In Internet Taxation and E-Retailing Law in the Global Context. IGI Global. 2018. p. 45-60 https://doi.org/10.4018/978-1-5225-3787-8.ch005