Departmental Papers Volume 2021 Issue 017: Digitalization and Taxation in Asia (2021)

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Digitalization and Taxation in Asia

Author:

Ms. Era Dabla-Norris

Ms. Era Dabla-Norris
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Ruud de Mooij

Ruud de Mooij
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Andrew Hodge

Andrew Hodge
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Jan Loeprick

Jan Loeprick
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Dinar Prihardini

Dinar Prihardini
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Ms. Alpa Shah

Ms. Alpa Shah
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Sebastian Beer

Sebastian Beer
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Sonja Davidovic

Sonja Davidovic
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Arbind M Modi

Arbind M Modi
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, and

Fan Qi

Fan Qi
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Series:: Departmental Papers

Volume/Issue:: Volume 2021: Issue 017

Publication Date:: 14 Sep 2021

DOI:: https://doi.org/10.5089/9781513577425.087

ISBN:: 9781513577425

ISSN:: 2616-5333

Pages:: 75

Keywords:: reform option; tech giant; tax design; reform proposal; OECD-Inclusive Framework; Value-added tax; Corporate income tax; Income and capital gains taxes; Digitalization; Asia and Pacific; Global

Legal-disclaimer:: The Departmental Paper Series presents research by IMF staff on issues of broad regional or cross-country interest. The views expressed in this paper are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Series:: Departmental Papers

Volume/Issue:: Volume 2021: Issue 017

Language:: English

Publication Date:: 14 Sep 2021

DOI:: https://doi.org/10.5089/9781513577425.087

ISBN:: 9781513577425

ISSN:: 2616-5333

Pages:: 75

Keywords:: reform option; tech giant; tax design; reform proposal; OECD-Inclusive Framework; Value-added tax; Corporate income tax; Income and capital gains taxes; Digitalization; Asia and Pacific; Global

Legal-disclaimer:: The Departmental Paper Series presents research by IMF staff on issues of broad regional or cross-country interest. The views expressed in this paper are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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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.

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Departmental Papers

ISSN:: 2616-5333

Publisher:: International Monetary Fund

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