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Showing all posts tagged with Tax

< The beta blog | 16 Nov 2015

Time for the uber tax collector?

​One of the knock-on effects of digital technology is that it’s pushing us away from traditional employment and towards a network of self-employed relationships – what is often referred to as the ‘gig economy’. Digital technology is especially adept at matching people to opportunities; from Uber drivers and Airbnb members to ebay traders, work isn’t what it used to be.

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< The beta blog | 16 Nov 2015

International tax law: Time for a parking ticket?

​I’ve written in the past about the challenges of applying industrial-age tax rules to digital age businesses. It’s one of the biggest problems the tax authorities face, but recently the debate in the press has focused on whether digital businesses pay the right amount of tax, rarely do these articles talk about the difficulty that businesses in general, and digital businesses in particular, have in interpreting those rules to calculate the right amount of tax.

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< The beta blog | 12 Nov 2015

Adapting to a changing digital economy - BEPS

The BEPS Digital Economy Report provides a good summary of how the international tax system developed and why the digital economy causes tensions. It deals with the concern that the international tax rules cannot cope with the new types of businesses which are being created in response to the internet and, in particular, the mobile internet.

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< The beta blog | 21 Sep 2015

As spending gets clickier, VAT gets trickier

As the competition for online consumer spend intensifies, it’s inevitable that new routes to market, distribution channels and payment mechanisms will evolve as suppliers seek out new and innovative ways of reaching as many potential customers as possible and develop means to make it easy and convenient to transact with them 'in the moment' (the one click panacea).

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< The beta blog | 08 Sep 2015

What will international tax become?

A couple of months ago I wrote about how the international tax system currently taxes digital, global business. I’ve talked a lot of about the issues – but what about the solutions?

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< The beta blog | 13 Aug 2015

Digital and publishing: Tracking down the tax

For the digital aspects of publishing, tax is important to content sourcing and customer supply. Additionally, identifying the economic owner of intellectual property (IP) is challenging but essential in assessing who should be taxed on the returns made on IP.

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< The beta blog | 25 Jun 2015

Levelling the location debate: introducing the Digital Single Market for small value consignments

With the birth and explosion of ecommerce, is location still a consideration for retail? For some aspects, such as taxation, location can still make a difference for digital businesses. The EU is currently tackling the location debate when it comes to VAT (value-added tax) and customs duty on small value consignments.

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< The beta blog | 22 Jun 2015

Digital and tax: location, location, location

A couple of weeks ago, I wrote about the challenges of adapting the international tax regime to the digital age. One of the biggest issues that will have to be tackled is around the location of income.

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< The beta blog | 04 Jun 2015

The taxing question of digital business

Digital technology has changed – and continues to change – our lives. It’s also changed how businesses operate in fundamental ways. But is there really such as thing as a separate, and distinct, ‘digital business’?

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< The beta blog | 20 May 2015

Could the digital economy bring about a new breed of tax rules?

This article was first published on Lexis®PSL Tax on 5 May 2015.

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