Taxing the Digital Economy
(Room Lanier Grand Ballroom H)
25 Aug 21
10:30 AM
-
11:45 AM
Tracks:
Speaker (Non-Member)
Innovative technologies have profound impacts on government taxation, and they often challenge long-established tax principles. This presentation will begin with an overview of trends in taxation and then discuss key international, federal, and state tax issues in today’s digital economy. At the international level, we will review OECD’s digital tax proposals and EU’s tax probe on U.S. technology companies. At the state level, we will discuss the recent development of online sales taxation and emerging trends in taxing certain digital services, such as cloud computing and digital advertisement. Finally, at the federal level, we will cover the sharing economy tax issues, and (time permitting) crowd-funding and cryptocurrency tax reporting.