A Comparative Study of Legal Strategies against Tax Avoidance in the Digital Economy

DOI

10.2991/978-94-6463-546-1_11How to use a DOI?

Keywords

Anti-tax avoidance; Digital Service Tax; Comparative law

Abstract

The development of digital economy provides a new “opportunity” for international tax avoidance by digital enterprises, but the existence of a large number of international tax avoidance behaviors not only causes serious tax loss of the host country, but also poses a serious challenge to the principle of fairness in international taxation. This article uses the Amazon tax avoidance case as a focal point to delve into the motives behind and the consequences of tax avoidance activities conducted by digital enterprises. It examines the evolving international discourse on digital service taxes and scrutinizes how various countries have developed their anti-avoidance legal frameworks. Through a comparative analysis, the paper discusses the effectiveness of different international strategies and evaluates China’s approaches to mitigating tax avoidance in the context of the digital economy. Additionally, it assesses how China can balance these anti-avoidance measures with the imperative to foster the growth of its digital economy. By exploring these dynamics, the article aims to provide insights into the complexities of global tax regulation and suggest pathways for China to enhance its tax policy framework in response to the challenges posed by the digital transformation of business practices.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Junxiang Wang
PY  - 2024
DA  - 2024/10/27
TI  - A Comparative Study of Legal Strategies against Tax Avoidance in the Digital Economy
BT  - Proceedings of the 2024 2nd International Conference on Finance, Trade and Business Management (FTBM 2024)
PB  - Atlantis Press
SP  - 101
EP  - 112
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-546-1_11
DO  - 10.2991/978-94-6463-546-1_11
ID  - Wang2024
ER  -