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Taxation of digital goods, the Glossary

Digital goods are software programs, music, videos or other electronic files that users download exclusively from the Internet.^[1]

41 relations: African Tax Administration Forum, Amiruddin Hamzah, Anna Eshoo, Argentina, Base erosion and profit shifting, Big Tech, Brazil, Chile, Colombia, Corporate tax, Deloitte, Digital goods, Digital Services Act, Dormant Commerce Clause, European Commission, European Union, G20, Global minimum corporate tax rate, Goods and services tax (Australia), Indonesia, Intellectual property, Internet tax, Internet Tax Freedom Act, IP address, Joe Hockey, Louisiana Civil Code, Malaysia, Multinational corporation, Music download, Netflix, OECD, Office of the United States Trade Representative, Quill Corp. v. North Dakota, Scott Morrison, Singapore, Taiwan, Tax haven, Taxation in the United States, Thailand, Uruguay, Value-added tax.

African Tax Administration Forum

The African Tax Administration Forum (ATAF) is an international organisation which provides a platform for cooperation among African tax authorities.

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Amiruddin Hamzah

Dato' Wira Ir. Haji Amiruddin bin Hamzah (Jawi: أميرالدين بن حمزة; born 20 April 1962) is a Malaysian politician who served as the Deputy Minister of Finance in the Pakatan Harapan (PH) administration from July 2018 to the collapse of the PH administration in February 2020, Member of the Kedah State Executive Council (EXCO) in the Pakatan Rakyat (PR) state administration from March 2008 to the collapse of the PR state administration in May 2013 and again in the PH state administration from May 2018 to August 2018, Member of Parliament (MP) for Kubang Pasu from May 2018 to November 2022, Leader of the Opposition of Kedah and Member of the Kedah State Legislative Assembly (MLA) for Anak Bukit from July 2002 to August 2023.

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Anna Eshoo

Anna A. Eshoo (née Georges; born December 13, 1942) is an American politician serving as the U.S. representative from.

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Argentina

Argentina, officially the Argentine Republic, is a country in the southern half of South America.

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Base erosion and profit shifting

Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as interest or royalties.

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Big Tech

Big Tech, also known as the Tech Giants or Tech Titans, are the largest IT companies in the world.

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Brazil

Brazil, officially the Federative Republic of Brazil, is the largest and easternmost country in South America and Latin America.

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Chile

Chile, officially the Republic of Chile, is a country in western South America.

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Colombia

Colombia, officially the Republic of Colombia, is a country primarily located in South America with insular regions in North America.

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Corporate tax

A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities.

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Deloitte

Deloitte Touche Tohmatsu Limited, commonly referred to as Deloitte, is a multinational professional services network.

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Digital goods

Digital goods or e-goods are intangible goods that exist in digital form.

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Digital Services Act

The Digital Services Act (DSA) is an EU regulation adopted in 2022 that addresses illegal content, transparent advertising and disinformation.

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Dormant Commerce Clause

The Dormant Commerce Clause, or Negative Commerce Clause, in American constitutional law, is a legal doctrine that courts in the United States have inferred from the Commerce Clause in Article I of the US Constitution.

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European Commission

The European Commission (EC) is the primary executive arm of the European Union (EU).

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European Union

The European Union (EU) is a supranational political and economic union of member states that are located primarily in Europe.

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G20

The G20 or Group of 20 is an intergovernmental forum comprising 19 sovereign countries, the European Union (EU), and the African Union (AU).

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Global minimum corporate tax rate

The global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally agreed upon and accepted by individual jurisdictions in the OECD/G20 Inclusive Framework.

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Goods and services tax (Australia)

Goods and Services Tax (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5%).

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Indonesia

Indonesia, officially the Republic of Indonesia, is a country in Southeast Asia and Oceania between the Indian and Pacific oceans.

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Intellectual property

Intellectual property (IP) is a category of property that includes intangible creations of the human intellect.

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Internet tax

Internet tax is a tax on Internet-based services. Taxation of digital goods and Internet tax are computer law.

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Internet Tax Freedom Act

The 1998 Internet Tax Freedom Act is a United States law authored by Representative Christopher Cox and Senator Ron Wyden that established national policy regarding federal and state taxation of the internet, based upon its unique characteristics as a mode of interstate and global commerce uniquely susceptible to multiple and discriminatory taxation.

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IP address

An Internet Protocol address (IP address) is a numerical label such as that is assigned to a device connected to a computer network that uses the Internet Protocol for communication.

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Joe Hockey

Joseph Benedict Hockey (born 2 August 1965) is an Australian former politician and diplomat.

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Louisiana Civil Code

The Louisiana Civil Code (LCC) constitutes the core of private law in the State of Louisiana.

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Malaysia

Malaysia is a country in Southeast Asia.

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Multinational corporation

A multinational corporation (MNC; also called a multinational enterprise (MNE), transnational enterprise (TNE), transnational corporation (TNC), international corporation, or stateless corporation,with subtle but contrasting senses) is a corporate organization that owns and controls the production of goods or services in at least one country other than its home country.

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Music download

A music download (commonly referred to as a digital download) is the digital transfer of music via the Internet into a device capable of decoding and playing it, such as a personal computer, portable media player, MP3 player or smartphone.

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Netflix

Netflix is an American subscription video on-demand over-the-top streaming service.

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OECD

The Organisation for Economic Co-operation and Development (OECD; Organisation de coopération et de développement économiques, OCDE) is an intergovernmental organisation with 38 member countries, founded in 1961 to stimulate economic progress and world trade.

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References

[1] https://en.wikipedia.org/wiki/Taxation_of_digital_goods

Also known as Digital Download Taxation, Digital services tax, ITunes tax.

Taxation of digital goods, the Glossary

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References