Tec(h)tonic Shifts: Taxing the “Digital Economy”
May 29, 2020
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Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Corporate income tax, Data collection, Economic and financial statistics, Income and capital gains taxes, Income tax systems, Revenue administration, Taxes
Keywords: Company activity, Computer database, Corporate income tax, Corporate Taxation, Customer base, Data collection, Digital economy, Digitalization, Global, Gross income, Income and capital gains taxes, Income tax, Income tax systems, Market power, Multinational enterprise, Natural resource, Profit margin, Resident company, Resource company, Small business, Social media, Tax treatment, User data, Withholding tax, WP
Publication Details
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Pages:
81
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2020/076
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Stock No:
WPIEA2020076
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ISBN:
9781513545974
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ISSN:
1018-5941