000			01941nab a2200277 c 4500
999			_c146434 _d146434
003			ES-MaIEF
005			20220922163152.0
007			ta
008			220922t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aHaq, Ikramul _96522
245	1	0	_aTaxing the digital economy _helectrónico _bdomestic and global challenges _c Ikramul Haq and Muhammad Ashfaq Ahmed
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aThe digital economy is emerging as a global marketplace and e-commerce and digital technologies are increasingly facilitating businesses and their clients, as well as governments and their citizens, in transcending the barriers of geographical boundaries, time and distance. Nonetheless, further development of the technology sector in Pakistan faces several challenges, such as heavy taxation, lack of broader incentives and the need for a more holistic approach by the government. At the same time, e-commerce and the digital economy in general have given rise to complex taxation issues worldwide that may also impact Pakistan. This article deals with some challenges relating to taxation of the digital economy in Pakistan, and highlights recent international tax developments on taxation of the digital economy. The article also suggests areas that should be prioritized by the government in order to develop its digital infrastructure and fully realize the potential of the digital economy.
650		4	_aCOMERCIO ELECTRONICO _950220
650		7	_aECONOMÍA DIGITAL _966104
650		4	_aIMPUESTOS _947460
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		7	_aZONAS TRIBUTARIAS ESPECIALES _968092
650		4	_aPRIMER PILAR (OCDE) _967756
650		4	_aSEGUNDO PILAR (OCDE) _967772
650		4	_aPAKISTAN _947942
773	0		_9167978 _oAPTB/2022/2 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 28, n. 2, 2022, 6 p.
942			_cRE