https://www.polity.org.za
Deepening Democracy through Access to Information
Home / Recommendations RSS ← Back
Paper
Paper
paper
Close

Email this article

separate emails by commas, maximum limit of 4 addresses

Sponsored by

Close

Article Enquiry

Corporate Tax, Digitalization and Globalization

Close

Embed Video

Corporate Tax, Digitalization and Globalization

Corporate Tax, Digitalization and Globalization

4th December 2019

ARTICLE ENQUIRY      SAVE THIS ARTICLE      EMAIL THIS ARTICLE

Font size: -+

  • Corporate Tax, Digitalization and Globalization
    Download
    0.65 MB
Sponsored by

Digitalization enables companies to interact with users and the economy of a country without establishing a physical presence there. Unique, intangible assets make it difficult to apply the arm’s length principle in determining how to value transactions between related entities in different countries. Tax competition among countries and remaining opportunities for profit shifting to low tax jurisdictions have raised concerns.

As countries seek to reform international corporate tax rules to address these issues, this paper supports informed debate among non-experts. It has been produced with the input of a diverse group of individuals representing governments, corporations, civil society organizations, and academia.

Advertisement

Report by the World Economic Forum

To watch Creamer Media's latest video reports, click here
 
Advertisement

EMAIL THIS ARTICLE      SAVE THIS ARTICLE ARTICLE ENQUIRY

To subscribe email subscriptions@creamermedia.co.za or click here
To advertise email advertising@creamermedia.co.za or click here

Comment Guidelines

About

Polity.org.za is a product of Creamer Media.
www.creamermedia.co.za

Other Creamer Media Products include:
Engineering News
Mining Weekly
Research Channel Africa

Read more

Subscriptions

We offer a variety of subscriptions to our Magazine, Website, PDF Reports and our photo library.

Subscriptions are available via the Creamer Media Store.

View store

Advertise

Advertising on Polity.org.za is an effective way to build and consolidate a company's profile among clients and prospective clients. Email advertising@creamermedia.co.za

View options
Free daily email newsletter Register Now