000			02316nam a2200313 i 4500
003			CSPC
005			20260221135719.0
008			260221c2024 ph r p i 00 0 eng d
022			_a1908-3297
022			_a2508-0830
040			_aCSPC _beng _cCSPC _erda
245	0	0	_aRethinking taxation in the digital economy : _bapproaches to harnessing online markets.
264		1	_aQuezon, City : _bPhilippine Institute for Development Studies, _c2024.
300			_avolumes : _billustrations ; _c23 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolumes
362			_a2024
490		1	_aResearch paper series no. 2024-04.
504			_aIncludes bibliographical references
520	3		_aThe study aims to evaluate the country's legal framework for taxing digital transactions, specifically the extent to which provisions of the law can map onto the value of digital markets. Based on findings on the structure of the digital commerce value chain and its possible interaction with both current and proposed tax regimes, the study provides four policy prescriptions: (a) optimize existing tax authority over platform, (b) have a digital-ready tax administration, (c) expand the scope for investigation and liability, and (d) engage at the international level. Nonresident providers are the ones that have gained the most from the digital market while minimizing the tax impact of their activities. The Philippines should continue to explore multilateral options for the reallocation of taxing rights as well as address the issue of "base erosion and profit shifting." Such options include regional tax treaties and the Organization for Economic Co-operation and Development's framework treaty. Efforts at negotiating and crafting the provisions should take into account the Philippines' trading power relative to other countries and its comparative ability to exercise jurisdiction.
650			_aElectronic commerce _vPeriodicals.
650			_aDigital economy _vPeriodicals.
650			_aInternet industry _vPeriodicals.
650			_aTaxation _vPeriodicals.
700	1		_aBañez, Emerson., _eeditor.
942			_2ddc _n0 _cSERIALS _iR314 _kSER _m2024 _h336.24
999			_c31878 _d31878