The Influence of International Standards on National Regulation of Taxation of Digital Services (on the Example of Austria)
https://doi.org/10.38044/2686-9136-2024-5-1-3
Abstract
The purpose of this research is to study the impact of the OECD international standards regarding the taxation of digital services on national regulation. Currently, there is an imbalance in the distribution of revenues in the form of direct and indirect taxes on digital services between developed and developing countries. This problem is due to the fact that the largest digital companies carrying out cross-border activities are subject to direct taxes not in the country where the service is provided but in the country, in which they are located, that is, in a country with a developed economy. The problem is also aggravated by regulatory arbitrage, which is expressed in different country approaches to the taxation of digital services, which ultimately affects the taxpayer’s choice of the most favorable jurisdiction when providing such services. In this research there were analyzed both the OECD international standards and regulation in Austria and the EU, where a harmonized transition from a national tax model for digital services to a model that complies with these international standards took place. Through the prism of these conclusions, the changing tax policy of Russia was examined in terms of the implementation of the OECD international standards as well as the current regulation of VAT for the provision of services in electronic form. Based on the results of the research, a conclusion was drawn about the potential risks associated with the implementation of the OECD international standards, both for Russia and for developing countries, and the prospects for other harmonized approaches to the taxation of digital services were outlined.
About the Author
S. S. Ageev
Moscow State Institute of International Relations (MGIMO-University)
Russian Federation
Russian Federation
Stanislav S. Ageev — Ph.D. in Law, Associate Professor, Department of Administrative and Financial Law
76, ave. Vernadsky, Moscow, 119454
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