Preferential Regimes as per the OECD

 

Forum for Harmful Tax Practices has reviewed multiple regimes to identify which system is harmful to the tax base of other jurisdictions. The focus of the review was to determine the regime which provided preference for the geographically mobile business income. Key Criteria for Identifying Harmful preferential tax regime Criteria for assessing whether the preferential … Continue reading Preferential Regimes as per the OECD

Tax Planning in digital economy

 

How does business avoid taxation from a high tax country? How is income moved from one jurisdiction to another without paying taxes? And what role does the digital economy play in shifting income? Here is an example of the Multinational Enterprise, which has structured its operations globally through subsidiaries and associates.  Four countries used in … Continue reading Tax Planning in digital economy

Business Models in Digital Economy

 

Business model in Digital Economy In this post, we will discuss the business models used in the world of information and communication technology (ICT). Although many of these models have parallels in traditional business, modern advances have reshaped few models and created few new ones.The list provided below is by no means exhaustive. Ecommerce Electronic … Continue reading Business Models in Digital Economy