ABSTRACT

The digitalization of the economy combined with sophisticated tax planning has enabled some multinationals to avoid paying almost any income tax in most market jurisdictions from which they earn substantial profits. Faced with financial and political pressures to act, market states have sought to expand their tax bases so that these multinationals, especially those providing internet advertising and digital intermediation services, pay their ‘fair’ share of tax. The failure to reach an agreed outcome among Organisation for Economic Co-operation and Development and Group of Twenty members has led to an increasing number of states to take unilateral measures. In doing so, states need to navigate their obligations under double taxation agreements and trade agreements. An examination of typical double taxation agreements, the General Agreement on Trade in Services, and recent preferential trade agreements shows that states have limited options to expand their tax bases in compliance with their international obligations. Here, the imposition of an appropriately designed digital services tax has political and legal advantages. The growing volume of cross-border digital services and data flows suggests that greater engagement between the international tax and trade regimes is likely in the future, including in the negotiations of disciplines on electronic commerce.

中文翻译：

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根据贸易协定对数字服务征税

摘要

经济的数字化与完善的税收筹划相结合，使一些跨国公司避免在大多数可从中获得可观利润的市场辖区支付几乎任何所得税。面对采取行动的资金和政治压力，市场国家寻求扩大其税基，以使这些跨国公司，尤其是那些提供互联网广告和数字中介服务的跨国公司，应缴纳“应有的”税款。经济合作与发展组织和二十国集团成员之间未能达成商定的结果，导致越来越多的国家采取单方面措施。为此，各国需要根据双重征税协定和贸易协定来履行其义务。审查典型的双重征税协议，《服务贸易总协定》和最近的优惠贸易协定表明，各州根据其国际义务扩大税基的选择有限。在这里，征收适当设计的数字服务税具有政治和法律优势。跨境数字服务和数据流的数量不断增长表明，未来，包括在电子商务学科的谈判中，国际税收和贸易体制之间可能会加强接触。