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Equality Principle in Designing Taxation International Digital Transactions: A Case Study of ASEAN

In: Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

Author

Listed:
  • I Nyoman Darmayasa

    (Politeknik Negeri Bali)

  • Rani Diana Binti Othman

    (Universiti Teknologi MARA, Cawangan Melaka, Faculty of Accountancy)

  • Vani Tanggamani

    (Universiti Teknologi MARA, Cawangan Melaka, Faculty of Accountancy)

  • Nyoman Sentosa Hardika

    (Politeknik Negeri Bali)

  • Jeni Susanti

    (Politeknik Negeri Bali)

  • Ni Putu Maha Lina

    (Politeknik Negeri Bali)

  • Ni Luh Putri Setyastrini

    (Politeknik Negeri Bali)

  • I Made Adhi Wirayana

    (Politeknik Negeri Bali)

  • Made Andy Pradana Sukarta

    (Politeknik Negeri Bali)

Abstract

This study aims to design a taxation scheme for international digital transactions in the ASEAN countries. This study uses a qualitative approach through content analysis of words related to the taxation rights of a source country on income from international digital transactions. The content analysis approach found that the term physical presence as a condition for determining a permanent establishment as a tax subject does not fully fulfill the principle of equality for income source countries. Indonesia and Malaysia, which have high corporate tax rates, must consider implementing Global Anti-Base Erosion (GLoBE). Active involvement in the anti-based erosion shifting (BEPS) consensus could reflect the policy direction towards realizing the equality principle. This study contributes to both the equality principal tax treaty between domicile and source-country partners. Practically, it can be an alternative to ratifying tax treaty ASEAN countries with potential sources in Indonesia, and Malaysia with tax domicile in contracting country partners.

Suggested Citation

  • I Nyoman Darmayasa & Rani Diana Binti Othman & Vani Tanggamani & Nyoman Sentosa Hardika & Jeni Susanti & Ni Putu Maha Lina & Ni Luh Putri Setyastrini & I Made Adhi Wirayana & Made Andy Pradana Sukarta, 2024. "Equality Principle in Designing Taxation International Digital Transactions: A Case Study of ASEAN," Advances in Economics, Business and Management Research, in: Anak Agung Ngurah Gde Sapteka & I Gusti Lanang Made Parwita & I Komang Wiratama & Fransiska Moi & Ko (ed.), Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), pages 697-705, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-622-2_77
    DOI: 10.2991/978-94-6463-622-2_77
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