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Digitalisation and taxation.

Tech digital giants like Google, Amazon, Facebook, and Apple have become notorious for their ability to avoid paying taxes, even as their combined environmental and social footprints grow exponentially. One response from the international community has been to focus on the tax challenges arising from the digitalisation of the economy and the emergence of disruptive technologies. One hundred years after the international tax system was first established, policymakers around the world are now considering a redesign of its basic tenets. Parallel to this movement, there has been growing public demand for sustainable development policies and private investors interest in corporate sustainable activities. At the same time, practical tools have recently begun to emerge in the form of innovative technologies that can trace sustainability-related factors throughout global supply chains. Yet to date, these interrelated phenomena are all but absent from the current discussions on digital taxation. Global leaders acknowledge that achieving sustainability requires public and private funding, and they have even set up resources specifically considering the mobilisation of new technologies to the problem of sustainable development. But there is virtually no connection of these efforts to the reconstruction of the global tax system in response to the digital economy. This research accordingly seeks to close this gap by establishing how international tax rules and proposals to update them affect sustainability, as well as how sustainability measurements based on blockchain, big data analytics, and artificial intelligence can improve the raising and spending of tax revenues for both developed and developing countries in today's high-tech digitalised global economy.
Date:1 Jan 2021 →  Today
Disciplines:Tax law