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03 - 05 Jun 2020Taxation of the Digital Economy

In this three-day course, we will address the different business models used and the various types of e-commerce activities. For the different models and activities, we will address the application of double taxation conventions.

 
Type:
Tax Courses
Language:
English
Location:
Jakarta - Indonesia
Level:
Intermediate
Course code:
OC20ITDE1
Price:
EUR 1,500 / USD 1,880 (VAT excl.)
Client offer:
20% discount for IBFD Membership clients and 10% discount for Global Tax Explorer (Plus) clients.
 
Early Bird Discount: a 30% discount will be automatically applied for registrations received 60 days or more before the commencement of the course (cannot be used in conjunction with other discounts).
 
 
Taxation of the Digital Economy
Overview and learning objectives

The digitalization of the economy has a major impact on our daily lives as well as on the taxation of business. Most of the current domestic and international tax rules find their origins in the traditional bricks and mortar economy. These outdated rules lead to a situation where many companies are hardly taxed in states where they do business on a large scale. At the same time, states do their best to come up with solutions that would lead to taxation. Often these solutions are included in their domestic tax legislations and it may be uncertain whether the states are entitled to apply these solutions when double taxation conventions are in place between the resident state of the enterprise and the state in which clients of these enterprises reside.

The digitalization of the economy is also the focal point of BEPS Action 1. The final report is expected to see the light of day in early 2020.

In this three-day course, we will address the different business models used and the various types of e-commerce activities. For the different models and activities, we will address the application of double taxation conventions.

An important aspect of the course concerns the latest developments because of the publication of the BEPS Action 1 report. The policy note, which was published in 2018, discussed three possible solutions: the user participation approach, the marketing intangibles approach and the significant digital presence approach. 

Who Should Attend?
The course is suitable for TP advisers, lawyers, accountants, tax inspectors and in-house TP managers. The course will enable participants who have a good understanding of TP principles to gain an in-depth understanding of TP issues and to learn how to manage them.

Course Level and Prerequisites
The course is suitable for practitioners in tax advisory firms, tax specialists and government officials dealing with deal with taxation of companies in the current era of the digitalization of the economy.

Continuing Professional Education

This is an intermediate-level course. Participants will be expected to have a basic knowledge of the tax system of at least one country and some basic understanding of double taxation conventions.

Course fee and registration details

The course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance at the course, travel arrangements, payments and cancellations, please consult our FAQ.

    
  • Key Features and Tax Challenges of the Digital Economy
  • International Tax Planning and the Digital Economy
  • The Permanent Establishment Concept and the Digital Economy
  • Attribution of Profit to a PE and the Digital Economy
  • Transfer Pricing and the Digital Economy
  • VAT/GST Aspects of the Digital Economy
  • Country Initiatives and Other Recent Developments
  • Case Studies
  • Bart Kosters
    Bart Kosters is a Senior Principal Research Associate in IBFD’s Tax Services Department in Amsterdam. He has over 30 years of experience in domestic and international taxation. His areas of...