China’s Surprising Silence on Digital Taxation

Tax Notes International, June 24, 2019

Posted: 5 Aug 2019

See all articles by Yue Daisy Dai

Yue Daisy Dai

Shanghai University of Finance and Economics - School of Law

Date Written: June 24, 2019

Abstract

The article demonstrates why China has been relatively absent from international debates on digital taxation and concludes that while China is likely to favor a minimum effective tax approach, it will look to other countries to direct the reform.

Keywords: Tax Reform, Digital Services Tax, Comparative Law

JEL Classification: K34

Suggested Citation

Dai, Yue, China’s Surprising Silence on Digital Taxation (June 24, 2019). Tax Notes International, June 24, 2019, Available at SSRN: https://ssrn.com/abstract=3428911 or http://dx.doi.org/10.2139/ssrn.3428911

Yue Dai (Contact Author)

Shanghai University of Finance and Economics - School of Law ( email )

777 Guoding Road
Shanghai, 200433
China

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