Taxation and the Internet Economy
January 18, 2017
This online session reviewed and discussed policy issues related to taxation of firms and consumers within the Internet economy. The ongoing debate around taxation policy in the digital economy entails multiple issues:
- What is the appropriate level of taxation on capital equipment purchased by telecommunications operators?
- How should Internet sales be taxed?
- How should consumption on of digital goods be taxed?
- Should the consumer purchasing wireless devices and personal computers be taxed?
- Should the providers of digital platforms, such as Google and Facebook, be taxed at the country where revenues are generated, or should they benefit from international rules that allow them to take corporate tax exemptions in certain locations?
- Should internet service providers pay taxes the same way as telecommunications carriers?
Speakers included:
Presentations by:
- Prof. Reuven Avi-Yonah, Irwin I. Cohn Professor of Law and Director, International Tax LLM Program, University of Michigan
- Prof. Martin Cave, Imperial College Business School
- Ferdinand Hogroian, Senior Tax & Legislative Counsel for the Council On State Taxation
- Raul Katz, Director of Business Strategy Research, Columbia Institute for Tele-information (Columbia University)