Digital Services Tax Laws in Malaysia: A Changing Landscape
نویسندگان
چکیده
The COVID-19 pandemic has accelerated global e-commerce growth and consequently, online transactions have become the new norm. Unfortunately, such digitalisation of economy not been adequately captured by current international tax system as it only requires multinational enterprises to pay where production occurs. Therefore, numerous countries imposed digital services (DST) an interim measure address leakage issue due expansion market coverage. DST targets foreign service providers which do a physical business presence in jurisdictions their consumers are located. Nevertheless, establishment brought about some challenges. Hence, this research examines structure operation Malaysia, well challenges associated with its implementation while contrasting them European countries, being pioneers DST. employs qualitative method through doctrinal study legal framework that regulates execution DST, published works on subject. data is then analysed utilising content analysis approach. Specifically, findings identify possibility changing landscape two-pillar approach approved members OECD/G20 Inclusive Framework Base Erosion Profit Shifting (BEPS) project. As result, provides foundation for further will analyse relevance light recent development within system.
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ژورنال
عنوان ژورنال: Malaysian Journal of Social Sciences and Humanities
سال: 2022
ISSN: ['2504-8562']
DOI: https://doi.org/10.47405/mjssh.v7i11.1925