All rational voices are important. Effective, widely-accepted actions are only successful through broad consultation with all stakeholders: from tax professionals in businesses and governments, to other regulators, tax authorities, the general public and more.
Now is the time to set aside emotions. Tax professionals from across KPMG’s global network of member firms invite and welcome any interested party to have rational, informed conversations and debates that address the questions and accordingly, the future possibilities and/or opportunities.
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In evaluating current rules and possible alternatives, the criteria used to evaluate these alternatives will govern the project’s ultimate outcomes. Tax neutrality, consistency of tax base allocation, efficiency and simplicity: criteria like these were used in OECD’s previous international study of taxation and e-commerce in 2001 – 05.
Are these criteria still appropriate, or should other or additional criteria be used?
Business in the digital domain has changed dramatically since the OECD’s previous international study of taxation and e-commerce in 2001 – 05. Diverse new business models have come online, a greater proportion of services and goods are being sold to retail consumers, and many digital businesses no longer need to maintain physical presence in their markets.
How can we ensure that the current debate is grounded in up-to-date assumptions?
As the OECD, governments and tax authorities examine their policy options for addressing tax in the digital domain; their assessment may lack objective principles to evaluate the merits of the options or the feasibility of implementing them.
How can we design a comprehensive study of the alternatives to steer the global debate on systematic course and offer a transparent basis for policy makers to draw conclusions?