Investor Presentaiton
3
Introduction
Expansion of types and nature of digital transactions.
The taxation of digital transactions in a cross-border context presents several challenges related to the right to tax and the
allocation of profits between countries
Efforts of International Organizations to define digital transactions challenges and develop an international consensus on
the best approach to address them.
Products and services are uploaded, downloaded and used digitally without any product or person physically crossing
international borders.
Significant profits often are generated from sources within countries without establishing a physical presence in those
countries.
Recently, various countries began to unilaterally enact measures on taxation of digital activities.View entire presentation