跨境數位稅制的發展與挑戰

Abstract

One of the most distinct characteristics of digital economy is to offer services and goods across geographical borders. While the international tax law adopts the location of physical office as the determining factor for tax residence, many digital economy-driven enterprises tend to take advantage of law and set up physical offices in low-tax jurisdictions. Thus, maintaining daily operations without establishing a physical unit has become a prominent method for digital economic businesses to evade taxation. The profit gained from typical tax avoidance not only erodes the tax base of national governments but strengthened the monopolistic position of digital giants. In light of solving this digital taxation issue, OECD set up a research team in 2013 and subsequently presented several possible tax solutions for member states’ consideration. In 2019 OECD further proposed a unified digital tax system for all member states under the BEPS framework. Quite a few countries adopted the suggestions made by OECD in 2015 and initiated their digital tax reforms accordingly. Examples include but not limited to the Equalization Levy mechanism in India, Fair Taxation of Digital Economy proposal in EU, Digital Service Tax system in UK and the revision of South Dakota sales Tax in the US. Apparently, the determining factor of taxation has been a challenging legal issue in the face of digital economy. Taiwan is not an exception. It is also in the process of amending its taxation system in order to fit the digital economy developments. This article begins with the comprehensive review of several tax reform proposals offered by OECD since 2013. Further it explores various tax reforms adopted or discussed by India, EU, UK and the US. It is aimed at providing a comprehensive review of the digital tax proposals recommended by OECD and further probing into the progress individual tax reforms of selected countries.