000			02077nab a2200289 c 4500
999			_c145715 _d145715
003			ES-MaIEF
005			20220530134711.0
007			ta
008			220324t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969699 _aSimorangkir, Fiona
245		0	_aHow should Indonesia implement direct tax on digital economy? _helectrónico _ba comparative study between the equalization tax in India, and the digital service tax in the United Kingdom and France _c Fiona Simorangkir
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe digital economy has become part of our daily life and it brings many positive impacts to societies. On the other side, it raises challenges for taxation. Source countries, where the digital business earns income from, find difficulties to implement a provision in their domestic law or treaty to tax the income from the digital transaction. The OECD expects a consensus base solution to address this problem by the end of 2020. However, some countries, such as India, France and the United Kingdom, decided to implement a unilateral measure as an interim solution while waiting for the global consensus. The policy, the design and the implementation of the measure in each country are quite different. This paper aims to analyse the features of the unilateral measure implemented in the three countries. The study aims to figure out whether Indonesia should implement such unilateral measure, and how the policy, the regulation and the implementation should be.
650		7	_966104 _aECONOMÍA DIGITAL
650		7	_aIMPUESTOS DIRECTOS _946526
650		4	_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _968422
650		4	_947477 _aINDONESIA
650		4	_aDERECHO COMPARADO _941877
650		4	_aFRANCIA _944475
650			_aREINO UNIDO _948241
650			_aINDIA _945694
773	0		_9167031 _oAPTB/2021/2 _x 1385-3082 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _gv. 27, n. 2, 2021, 13 p.
942			_cRE