Russia in Global Digital Tax Reform: Together or Apart?

Milogolov, Nikolai; Berberov, Azamat

doi:10.17516/1997-1370-0853

Cited by 3 publications

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“…Extractives and Regulated Financial Services are excluded. 5 Amount A requires the development of sourcing rules and a revenue-based allocation key. Details of these rules are not contained in the statement although the statement confirms that jurisdictions from which € 1 million or more revenue are earned will receive an allocation.…”

Section: Introductionmentioning

confidence: 99%

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Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Ponomareva

2022

KULR

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The article deals with the problems arising in connection with the taxation of the digital economy, using the example of the proposals of the OECD and the EU on the introduction of a tax on digital services, as well as unilateral measures of national states in the area of taxation of the digital economy (on the example of the French digital tax). The main question for the study is whether unilateral measures imposing taxes on digital services represent a suitable solution to the tax problems that arise in connection with digitalization. Based on the analysis of current legislation and jurisprudence, the author concludes that provisions of the Tax Code of the Russian Federation on VAT and income tax do not allow to fully collect taxes on income of corporate groups that use digital business models when providing services related to Russian users. At the same time, Russian organizations that conduct similar activities face full tax burden, which allows us to conclude that Russian companies are discriminated against foreign companies. In this regard, it is advisable to consider the issue of taxation in Russia as the part of the profits extracted by foreign companies in the Russian market.

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Section: Introductionmentioning

confidence: 99%

“…UN tax committee adopts Article 12B for model treaty rules on digital services. https://www.pwc.com/gx/en/tax/newsletters/tax-policy-bulletin/assets/pwc-untax-committee-adopts-article-12b.pdf 5. UN tax committee adopts Article 12B for model treaty rules on digital services.…”

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confidence: 99%

Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Ponomareva

2022

KULR

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Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia

Ponomareva

2022

BRICS law journal

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The digitalisation of the economy has created a number of complex problems in the area of taxation. A majority of these problems relate to the issue of the distribution of taxing rights between states in the context of taxing income received as a result of crossborder activities. This article discusses the initiatives of the Organisation for Economic Cooperation and Development (OECD) regarding the taxation of international groups of companies in the era of the digital economy. It considers methodological approaches to taxation of the digital economy and highlights the features of the digitalisation of the economy that play an important role in tax policy. The study undertaken is based on a comparative legal method that allows for the examination of similar legal problems found in legislation and international treaties, as well as the identification of optimal ways to solve them. The following main problem with taxation of the digital economy is highlighted: tax systems laid down in the 1920s traditionally take into account the principles of the source of income and residency. In the new world of globalization and the digital economy, these principles have become significant obstacles to international trade. It is on this ground that the issues of the new nexus as well as the new model of allocation of taxing rights should be established. The article provides an analysis of the OECD’s two-pillar approach to these issues. Pillar 1 deals with the reallocation of profits of multinational enterprises to market jurisdictions. Pillar 2 deals with the issue of a global minimum tax. Additionally, the article discusses the various ways in which the new OECD concept could potentially be implemented in Russia.

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Problems in the Implementation of Amount a Pillar 1 and Mechanisms for Their Solution

СЕКУШИН

2023

Экономика И Предпринимательство

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Предметом исследования является Pillar 1 в части Суммы А, различные аспекты администрирования Суммы А, проблемы имплементации Суммы А и механизмы решения возникающих проблем имплементации и администрирования. Целью исследования является проведение анализа Pillar 1 в части Суммы А, выявлению проблем на основе анализа, касающихся Суммы А. Автор подробно рассматривает такие аспекты Суммы А, как: общие подходы к налоговому администрированию МГК в части Суммы А, проблема оплаты налога в рамках механизма Streamlined compliance, проблема устранения двойного налогообложения, механизм Tax Certainty. Особое внимание в данной работе уделяется проблеме устранения двойного налогообложения. Основными выводами проведенного исследования являются недостаточность проработки налогового администрирования Суммы А. Автор приходит к выводу, что текущий уровень проработки налогового администрирования не позволяет минимизировать уровень нагрузки для налогоплательщиков, некоторые механизмы Суммы А создают новые проблемы. В особенности автор отмечает наличие проблем, связанных с механизмом устранения двойного налогообложения, текущие правила могут привести к значительным издержкам МГК. Исходя из анализа отчета ОЭСР, автор ставит под сомнение возможность имплементации Pillar 1 в 2024 году, согласно заявлениям ОЭСР. Новизна проведенного исследования заключается в анализе предложений ОЭСР в рамках налогового администрирования Суммы А Pillar 1 и в выявлении проблем, связанных в том числе с механизмами, правилами, которые впервые предложены в данном отчете. The subject of the study is Pillar 1 in the Part of the Amount A, various aspects of the administration of the Amount A, the problems of implementation of the Amount A and mechanisms to solve the emerging problems of implementation and administration. The purpose of the study is to conduct an analysis of Pillar 1 in part of the Amount A, identifying problems based on the analysis concerning the Amount A. The author considers in detail such aspects of the Amount A as: general approaches to tax administration of international group of companies in part of the Amount A, the problem of tax payment in the mechanism of Streamlined compliance, the problem of eliminating double taxation, the mechanism of Tax Certainty. Particular attention in this work is paid to the problem of elimination of double taxation. The main conclusions of the study are insufficient elaboration of tax administration of the Amount A. The author concludes that the current level of elaboration of tax administration does not allow to minimize the level of burden for taxpayers, some mechanisms of the Amount A create new problems. In particular, the author notes the presence of problems associated with the mechanism of elimination of double taxation, the current rules can lead to significant costs for international group of companies. Based on the analysis of the OECD report, the author questions the possibility of implementing Pillar 1 in 2024, according to the OECD statements. The novelty of this study lies in the analysis of the OECD proposals in the framework of the tax administration of Pillar 1, and in the identification of problems, including those related to the mechanisms, rules, which are proposed in this report for the first time.

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Russia in Global Digital Tax Reform: Together or Apart?

Cited by 3 publications

References 0 publications

Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia

Problems in the Implementation of Amount a Pillar 1 and Mechanisms for Their Solution

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