Analyses | Public administration and legal system | 2018-04-19 | HKET

Principles of taxation in the digital age



Many consumers are accustomed to shopping via cross-border online platforms in the digital era. Since the multinational companies involved do not necessarily pay taxes to the local governments, the European Commission therefore called for corporate tax reform to close tax loopholes for these businesses. If the new principle is widely adopted, how would it affect Hong Kong?

The full version of the commentary is in Chinese only.