000			01680nab a2200229 c 4500
999			_c144385 _d144385
003			ES-MaIEF
005			20210625130745.0
007			ta
008			210625t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967041 _aOoi, Vincent
245			_aAdapting taxation for the digital economy in Singapore _helectrónico _c Vincent Ooi
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe advent of the digital economy has had profound implications for taxation. Jurisdictions have been forced to adapt their tax systems as they become increasingly unsuited to the realities of modern commerce. While Singapore has largely followed international developments, particularly in the area of international taxation, it has often made innovative policy decisions in line with its national interests. The various policy decisions that Singapore has made on taxing the digital economy span both international and domestic taxation. In the area of domestic tax, the policies have been further divided by subject matter, such as e-commerce, digital tokens, automation, and electronic instruments. Other jurisdictions will face similar choices when considering how to adapt their domestic tax systems for the digital economy, and the tax policy decisions made by a small, highly open economy such as Singapore may provide insights for such jurisdictions.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_aIMPUESTOS _947460
650		4	_aSINGAPUR _948432
773	0		_9165328 _oAPTB/2021/1 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 27, n. 1, 2021, 10 p.
942			_cRE