Comparative Analysis of Imposing Digital Services Taxes in Different Countries

Abstract

Tax relations are seriously subject to changes caused by new challenges, since they are a direct consequence of the economic activity of business entities. At the same time, the problems that arise when taxing the activities of digital companies abroad are relevant for Russia. Currently, international tax coordination can no longer be identified only with traditional double tax treaties. Many jurisdictions have begun to formulate unilateral rules for taxation of the digital economy. Inconsistency of these rules is likely to increase the tax burden of a number of multinational corporations, given that each state seeks to protect its interests. The article identifies legal challenges to the fiscal interests of the Russian state related to changes in the forms and instruments of international regulation of taxation of global profits of digital business models and the development of unilateral tax measures as an alternative to these projects. Based on a comparative legal analysis of the legislation of the states in which digital taxes have been introduced, possible scenarios for the development of tax regulation in Russia have been developed.