Digitalization and Taxation in Asia

By Era Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, Fan Qi

September 14, 2021

Download PDF

Preview Citation

Format: Chicago

Era Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, and Fan Qi. Digitalization and Taxation in Asia, (USA: International Monetary Fund, 2021) accessed December 30, 2024

Disclaimer: The views expressed herein are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.

Subject: Revenue administration, Tax policy, Taxes, Technology

Keywords: Asia and Pacific, Corporate income tax, Digitalization, Global, Income and capital gains taxes, OECD-Inclusive Framework, Reform option, Reform proposal, Tax design, Tech giant, Value-added tax

Publication Details

Pages:

75
Volume:

---
DOI:

---
Issue:

---
Series:

Departmental Paper No 2021/017
Stock No:

DTAEA
ISBN:

9781513577425
ISSN:

2616-5333

FACTSHEETS

RESOURCES

TOPICS

Flagship Publications

Other Publications

IMF reports and publications by country

Regional Offices

All News

See Also

For Journalists

Press Center

RESOURCES

FLAGSHIPS

KEY SERIES

IMF NOTES

Departmental Papers