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9 - Interim Solutions and Long-Term Reforms

from Part II

Published online by Cambridge University Press:  23 April 2021

Craig Elliffe
Craig Elliffe
Affiliation:
University of Auckland Faculty of Law
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Summary

This final chapter looks at the alternatives between unilateral digital services taxes and a multilateral consensus on international tax reform. It analyses the key features of digital services taxes and contrasts the advantages and disadvantages against a multilateral solution. Then it goes on to analyse five key future international tax trends that form part of the 2020s compromise and considers the tax implications in the light of the COVID-19 crisis.

Keywords

DSTdigitalservicestaxfuturetrendsdestinationtransfer pricingcompetitionresidencenexus
Type
Chapter
Information
Taxing the Digital Economy
Theory, Policy and Practice
 , pp. 305 - 321
Publisher: Cambridge University Press
Print publication year: 2021

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