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 fac
The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double
New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpaye
This book examines the scope, potential benefits, and challenges of digital platforms in Asia and the Pacific. It proposes measures and policies to help maximiz
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d