Tax partner Kat Gregor and tax counsel Elizabeth Julia Smith published a chapter in the International Comparative Legal Guide – Corporate Tax 2021 entitled “Taxing the Digitalizing Economy: Corporate Tax Laws and Regulations 2021.” A link to the chapter is here.

The chapter looks at how jurisdictions around the world are attempting to adapt their tax codes to capture revenue given the ways in which advanced technologies have changed the delivery of products and services to customers. Kat and Elizabeth discuss the ways in which jurisdictions are reevaluating their existing frameworks to determine the right to tax income from digital sources.

The ICLG Legal Guide cover common issues in corporate tax law and regulations, including capital gain, overseas profits, real estate, anti-avoidance, BEPS and the digital economy in 22 jurisdictions.