|
Perm University Herald. Juridical Sciences. 2022. Issue 4 (58) |
||||||||||
| Title: | LEGAL ISSUES OF TAXATION OF DIGITAL BUSINESS MODELS |
|||||||||
| Authors: |
K. A. Ponomareva, Financial Research Institute of the Ministry of Finance of the Russian Federation, Russian Presidential Academy of National Economy and Public Administration |
 |
This email address is being protected from spambots. You need JavaScript enabled to view it. | |||||||
| ORCID: | 0000-0002-2951-3067 |
ResearcherID: | N-7562-2016 |
|||||||
| Articles of «Scopus» & «Web of Science»: |
DOI: 10.17072/1995-4190-2019-45-418-441 |
|||||||||
| Requisites: | Ponomareva K. A. Pravovye problemy nalogooblozheniya tsifrovykh biznes-modeley [Legal Issues of Taxation of Digital Business Models]. Vestnik Permskogo universiteta. Juridicheskie nauki – Perm University Herald. Juridical Sciences. 2022. Issue 58. Pp. 605–620. (In Russ.). DOI: 10.17072/1995-4190-2022-58-605-620 |
|||||||||
| DOI: | 10.17072/1995-4190-2022-58-605-620 |
|||||||||
| Annotation: |
Introduction: the article is the result of research on the implementation of measures aimed at improving the tax regime of profit taxation in the digital economy. The central issue in the discussion around taxation of the digital economy is the distribution between states of tax rights in relation to digital business models. The author discusses the problem of establishing a link with a certain tax jurisdiction and the problem of profit distribution after this link has been established. The study provides a focus on a comprehensive analysis of the legal framework aimed at ensuring tax security of the state in the context of digital transformation. Purpose: on the basis of comparative legal research, to reveal the features of digital business models that necessitate the application of special taxation rules to them as well as to identify possible areas for improving Russian tax legislation in this field. Methods: analysis and synthesis, the principle of unity of theory and practice; the principles of objectivity and comprehensiveness of research; the principle of interdisciplinarity of research; formal legal, comparative legal, historical, statistical methods. Results: the features of digital business models that necessitate the application of special taxation rules thereto have been identified; suggestions on how to improve Russian tax legislation have been formulated. Conclusions: based on a comparative analysis of transnational groups of digital companies and their activities in various states, the study identifies the features of digital business models that make it necessary to apply special taxation rules to them. The following are suggested as possible areas for improving the tax legislation of Russia: revision of approaches to taxation of a permanent establishment and enshrinement of the rules on taxation of a digital permanent establishment in Article 309 of the Tax Code of the Russian Federation; regulation of the relationship between the concepts of services and royalties with regard to the activities of digital companies; regulation of platform employment from the perspective of taxation. |
|||||||||
| Keywords: | tax law; corporate income tax; digital transformation; multinational enterprise; OECD; BEPS Action Plan; permanent establishment; transfer pricing; judicial practice |
|||||||||
 |
download the full-version article | |||||||||
| References: | 1. Gracheva E. Yu., Artemov N. M., Ponomareva K. A. Transformatsiya pravovogo regulirovaniya nalogovykh otnosheniy v usloviyakh tsifrovoy ekonomiki [Transformation of Legal Regulation of Tax Relations in the Digital Economy]. Pravoprimenenie – Law Enforcement Review. 2021. Vol. 5. Issue 3. Pp. 45–56. (In Russ.). 2. Gromov V. V. Spetsifika i problemy nalogovogo stimulirovaniya malykh IT-kompaniy v Rossii [Features and Problems of Tax Incentives for Small Software Companies in Russia]. Finansovyy zhurnal – Financial Journal. 2022. Vol. 14. Issue 1. Pp. 8–25. (In Russ.). 3. Krasyukov A. V. Ispolnenie nalogovogo obyazatel'stva v usloviyakh tsifrovoy ekonomiki [Tax Obligation Fulfillment in the Digital Economy]. Nalogovaya sistema Rossiyskoy Federatsii v usloviyakh razvitiya tsifrovoy ekonomiki: pravovye i ekonomicheskie aspekty: materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii [The Tax System of the Russian Federation against the background of the Developing Digital Economy: Legal and Economic Aspects: Proceedings of the International Scientific Practical Conference]. Ed. by I. A. Tsindeliani. Moscow, 2019. Pp. 43–50. (In Russ.). 4. Milogolov N. S., Berberov A. B. Nalogooblozhenie transgranichnykh operatsiy, sovershaemykh v elektronnoy forme: razvitie podkhodov k klassifikatsii dokhodov [Taxation of Cross-Border Digital Transactions: Development of Approaches to Income Classification]. Pravoprime¬nenie – Law Enforcement Review. 2020. Vol. 4. Issue 4. Pp. 68–79. (In Russ.). 5. Milogolov N. S., Ponomareva K. A. Nalogooblozhenie biznes-modeley s vysokim urovnem tsifrovizatsii: poisk konsensusa na mezhdunarodnom i natsional'nom urovnyakh [Taxation of Business Models with a High Digitization Level: a Search for Consensus on International and National Levels]. Nalogi – Taxes. 2020. Issue 4. Pp. 40–44. (In Russ.). 6. Ponomareva K. A. Pravovoy rezhim nalogooblozheniya pribyli yuridicheskikh lits i dokhodov fizicheskikh lits v Rossiyskoy Federatsii i Evropeyskom soyuze: sravnitel'no-pravovoe issledovanie: diss. ... dokt. yurid. nauk [The Legal Regime of Corporate Profit and Personal Income Taxation in the Russian Federation and in the European Union: Comparative Legal Research: Dr. jurid. sci. diss.]. Moscow, 2021. 449 p. (In Russ.). 7. Ponomareva K. A. Rezhim patentnykh bok¬sov v Evrosoyuze, ego sovmestimost' s pravom ES i polozheniyami Plana BEPS [The Patent Box Regime in the European Union, Its Compatibility with the EU Law and the Provisions of the BEPS Action Plan]. Nalogoved – Tax Expert. 2018. Issue 9. Pp. 83 – 91. (In Russ.). 8. Ponomareva K. A., Zaripov V. M. Perspektivy nalogooblozheniya global'noy pribyli tsifrovykh kompaniy [Prospects of Digital Companies' Global Profit Taxation]. Nalogoved – Tax Expert. 2020. Issue 3. Pp. 59–66. (In Russ.). 9. Ponomareva K. A. Nalog na tsifrovye uslugi v ES: vnutrenniy rynok i odnostoronnie natsional'nye mery [Digital Services Tax in the EU: the Internal Market and Unilateral National Measures]. Nalogoved – Tax Expert. 2020. Issue 4. Pp. 79–89. (In Russ.). 10. Ponomareva K. A. Novye pravila raspredeleniya pribyli i proekt BEPS 2.0 [New Rules for Profit Distribution and the BEPS 2.0 Project]. Nalogoved – Tax Expert. 2022. Issue 2. Pp. 23–33. (In Russ.). 11. Becker J., Englisch J. Taxing Where Value Is Created: What's 'User Involvement' Got to Do with It? Intertax. 2019. Vol. 47. Issue 2. Pp. 161–171. (In Eng.). 12. Brauner Y. Editorial: Taxing the Digital Economy Post-BEPS... Seriously. Intertax. 2018. Vol. 46. Issue 6/7. Pp. 462–465. (In Eng.). 13. Devereux M. P., Vella J. Debate: Implications of Digitalization for International Corporate Tax Reform. Intertax. 2018. Vol. 46. Issue 6/7. Pp. 550–559. (In Eng.). 14. Evers L. K., Miller H., Spengel C. Intellectual Property: Box Regimes: Effective Tax Rates and Tax Policy Considerations. ZEW Discussion Paper No. 13-070. (In Eng.). https://www.zew.de/en /publications/intellectual-property-box-regimes-ef¬fective-tax-rates-and-tax-policy-considerations-2. 15. Hofmann P., Riedel N. Debate: Comment on J. Becker & J. Englisch, 'Taxing Where Value Is Creat¬ed: What's 'User Involvement' Got to Do with It?' Intertax. 2019. Vol. 47. Issue 2. Pp. 172–175. (In Eng.). 16. Jiménez A. M. BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties. Intertax. 2018. Vol. 46. Issue 8/9. Pp. 620–638. (In Eng.). 17. Olbert M., Spengel C., Werner A.-C. Measuring and Interpreting Countries' Tax Attractiveness for Investments in Digital Business Models. Intertax. 2019. Vol. 47. Issue 2. Pp. 148–160. (In Eng.). 18. Petruzzi R., Buriak S. Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? Bulletin for International Taxation. 2018. Vol. 72. Issue 4a. Pp. 91–116. (In Eng.). 19. Schön W. One Answer to Why and How to Tax the Digitalized Economy. Intertax. 2019. Vol. 47. Issue 12. Pp. 1003–1022. (In Eng.). 20. Turina A. Which 'Source Taxation' for the Digital Economy? Intertax. 2018. Vol. 46. Issue 6/7. Pp. 495–519. (In Eng.). |
|||||||||
| Received: | 17.03.2022 | |||||||||
| Financing: |
The paper was prepared as a task from the Ministry of Finance of the Russian Federation to carry out a scientific study ‘Development of a mechanism of global profits taxation for foreign companies with a high level of digitalization and a significant economic presence in Russia’ |
|||||||||
614068, Perm, street Bukireva, 15 (Faculty of Law), +7 (342) 2 396 275
vesturn@yandex.ru
ISSN 1995-4190 ISSN (eng.) 2618-8104
ISSN (online) 2658-7106
DOI 10.17072/1995-4190
The certificate on registration of mass media ПИ № ФС77-33087 from September, 5th, 2008
The certificate on reregistration of mass media ПИ № ФС77-53189 from Marth, 14th, 2013
The magazine is included in List ВАК and in the Russian index of scientific citing
The founder & Publisher: the State educational institution of the higher training
“The Perm State University”.
Publishing 4 times a year