Taxing Global Digital Commerce in a Post-BEPS World

in Ricardo Maitto da Silveira, Alexandre Luiz Moraes do Rêgo Monteiro and Renato Vilela Faria, eds., Tributação da Economia Digital – Desafios no Brasil, experiência internacional e novas perspectivas (Editora Saraiva, Brazil; Forthcoming)

Queen's University Legal Research Paper No. 2018-096

21 Pages Posted: 6 Mar 2018  

Arthur J. Cockfield

Queen's University - Faculty of Law

Date Written: February 2018

Abstract

This chapter evaluates the recent OECD Base Erosion and Profit Shifting (BEPS) initiative directed at global digital income, and concludes that tax planning will not be inhibited by any significant extent. Tax planners and academics nevertheless should take into account prospective reforms surrounding permanent establishments, hybrid entities, treaty shopping, transfer pricing and controlled foreign corporations, which may challenge certain practices.

Keywords: Tax, International Tax Law, E-Commerce, Global Digital Commerce, BEPS

JEL Classification: G38, K19, K34

Suggested Citation

Cockfield, Arthur J., Taxing Global Digital Commerce in a Post-BEPS World (February 2018). in Ricardo Maitto da Silveira, Alexandre Luiz Moraes do Rêgo Monteiro and Renato Vilela Faria, eds., Tributação da Economia Digital – Desafios no Brasil, experiência internacional e novas perspectivas (Editora Saraiva, Brazil; Forthcoming); Queen's University Legal Research Paper No. 2018-096. Available at SSRN: https://ssrn.com/abstract=3130218 or http://dx.doi.org/10.2139/ssrn.3130218

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

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