PFM Board
Medium Term Expenditure Framework => The Revenue Framework => Topic started by: John Short on September 17, 2021, 15:20:43 GMT
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IMF blog
https://blogs.imf.org/2021/09/14/how-to-tax-in-asias-digital-age/?utm_medium=email&utm_source=govdelivery
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.
https://www.imf.org/en/Publications/Departmental-Papers-Policy-Papers/Issues/2021/09/13/Digitalization-and-Taxation-in-Asia-460120?utm_medium=email&utm_source=govdelivery