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Taxation Challenges in a Digital Economy—The Case of the People’s Republic of China
| Content Provider | Asian Development Bank |
|---|---|
| Author | Gonzales, Kathrina Akiko, Terada Hagiwara Wang, Jie |
| Spatial Coverage | People's Republic of China |
| Description | This brief summarizes taxation challenges facing countries in the context of the global digital economy and explores potential responses, with a focus on the People’s Republic of China (PRC). |
| Page Count | 8 |
| File Format | |
| ISBN | 9789292616144 |
| ISSN | 20717202 |
| Alternate Webpage(s) | https://www.adb.org/publications/taxation-digital-economy-peoples-republic-china |
| e-ISSN | 22182675 |
| e-ISBN | 9789292616151 |
| Language | English |
| Publisher | Asian Development Bank |
| Publisher Date | 2019-05-28 |
| Access Restriction | Open |
| Subject Keyword | Public administration, economic affairs, and policy Public financial management Information and Communication Technology Governance and public sector management Taxation Digital economy China Tax base erosion and profit shifting Beps Value added tax Vat E-commerce Digitalization Indirect taxation Business-to-consumer B2c Consumer-to-consumer C2c Business-to-business B2b Papers and Briefs |
| Content Type | Text |
| Resource Type | Article |