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Taxation of the digital economy and pushing fiscal boundaries

A short two minute survey

We are undertaking new research worldwide on the Taxation of the Digital Economy and its impact on businesses across some 40 jurisdictions.

Please use this opportunity to share your thinking, and participate in the global debate.

We look forward to sharing the results with you.
1.How much do you know about the OECD’s efforts to address the international tax challenges of the digitalisation of the global economy?(Required.)
2.Do you think that the current international tax profit allocation principles, based on the physical presence and activity of an enterprise in a jurisdiction, are still workable given how digitalised the world economy is now?(Required.)
3.Would a global minimum corporate tax rate be a helpful backstop to support a future international business tax system?(Required.)
4.If a workable revision to the taxation of profits of an international business is agreed globally, is there still a need for a global minimum tax rate?(Required.)
5.In your view, what defines whether a business has an active presence or participation in a jurisdiction and undertakes activities there?(Required.)
6.The OECD’s most recent proposed approach for redefining the allocation of profits of a multinational group suggests a focus on ‘consumer-facing businesses’. Do you agree with this restriction of scope?(Required.)
7.The OECD’s most recent proposed approach suggests that consideration should be given to limiting the application of any new nexus and profit attribution rules by reference to a global turnover threshold. Do you agree with this approach?(Required.)
8.Will your business be affected by the French Digital Services Tax or the proposed UK’s unilateral Digital Services Tax being introduced from 1 April 2020?(Required.)
9.What do you consider the greatest concern for your business in complying with any future changes to the existing profit allocation and nexus rules and their resulting impact on taxing rights?(Required.)
10.What are the most important features of any new international tax framework:(Required.)
11.What do you think is a realistic and workable timescale for transition to a new international tax system:(Required.)
12.In your view what more needs to be done to simplify the current international tax framework?(Required.)
13.Name
14.Job Title(Required.)
15.Sector(Required.)
16.Location(Required.)
17.Email  address
18.Please note that data collected via this survey will be reviewed by the BDO Global Office and/or by specific BDO firms. By submitting your responses to this survey, you are agreeing for your details to be passed to the relevant BDO firm.

We look forward to sharing the results with you.
Thank you for participating in this survey.  We look forward to sharing the results.  Meanwhile please see a link to a leading article by BDO International Tax partner Ross Robertson and BDO International Tax Director Arjun Bhatia recently published by Bloomberg Tax.

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