VIRTUAL WORKSHOP ON PRACTICAL AND POLICY ASPECTS OF TAXATION IN A DIGITALIZED ECONOMY
9-11 September, 15-17 September 2020
The taxation of the digitalized economy is a headline global issue that has divided countries in discussions at the OECD level on how to tax highly digitized business, such as the sale of advertising directed at a market. Important efforts underway toward multilateral approaches now face extra challenges, including implementation of unilateral measures in various jurisdictions and the impact of the COVID-19 pandemic on countries’ revenues. Social distancing measures to fight the pandemic have also accelerated the digital transformation, making this issue even more urgent.
The UN Workshop on Practical and Policy Aspects of Taxation in a Digitalized Economy aims to provide hands-on knowledge on policy and administrative options to effectively tax profits derived from interactions with the digital economy.
Many of the leading tax academics internationally studying these issues will participate, as well as leading experts from OECD and the Inclusive Framework on BEPS, the United Nations and its expert tax committee, African Tax Administration Forum, the Group of 24 and civil society. Top government and private tax advisers with law and economics and accounting backgrounds will supplement perspectives from private sector companies in a multi-disciplinary, collegial and respectful learning environment.
Over 100 tax officials from National Tax Administrations and Ministries of Finance of developing countries, selected for regional representation and to reflect countries in different policy and administration circumstances, will participate in the virtual workshop. The agenda includes six days of three-hour sessions covering the following items:
• Information, advice and perspectives on different options for the taxation of the digitalized economy, with a focus on developing countries and the impact on their tax bases.
• Views and approaches followed by major participants in the current debates on digital taxation, such as OECD, other intergovernmental organizations, governments, civil society, academia and business.
• Double taxation, double non-taxation and corrosive tax competition issues in a digital economy era, with special attention to the situation of developing countries.
• Practicalities for developing countries in formulating and administering policies on taxation of the digitalized economy that help achieve the Sustainable Development Goals, as well as their related needs and priorities for capacity development.
During the COVID-19 response and recovery, the Financing for Sustainable Development Office of UNDESA is increasing efforts to offer tax capacity-building tools and activities through virtual means. This virtual workshop is part of a wider UNDESA project on tax policy and capacity development activities supported by the Government of Norway.
Introduction by Mr. Liu Zhenmin, UNDESA
Contact for more information: fsdcapdev@un.org