Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

77 страница из 100

• We see this in income tax with the digital services taxes being implemented while pillar 1 and pillar 2 dialogue continues,

• We see this in payroll tax with countries like Estonia, Denmark and Francessss1 enabling pay as you earn schemes for gig economy workers via the digital platforms they frequent, and

• We see it in consumption tax with Costa Rica and several other Latin American countries withholding VAT on cross border e-commerce through the banking sector.

Each of these unilateral approaches can be seen as a forcing function on policy formulation. With policy lagging and tech inspired business models rapidly advancing and eroding tax bases, countries are taking matters into their own hands.

Much as some believe pornography drove early internet technology,ssss1 fraud may now be the driving force behind tax technology.ssss1 Refund claims via identity theft in income tax and elsewhere, missing trader fraud in VAT, and transaction suppression in sales tax all represent significant losses for governments. Some of the most common observed digitized fraud activity emanates from fictitious invoices/receipts, identity fraud and sales suppressionssss1: