Gabriela Trigo and I are currently working on the last Chapter of our thesis: Addressing tax proposals regarding the digitalization of the economy: where is the solution?
Right now, we are commenting on DST, equalization levy, DPT, global minimum tax and some other academic proposals (you may suggest some) towards a contribution in Peru (emerging economy).
We are considering the pandemic environment but are willing to hear some of your thoughts on the implementation of any of these measures and how it works or your personal opinions.
Thank you in advance!
As suggested to your friend, Gabriela, you may want to check the following paper out regarding the DST tax:
The digital services tax: a conceptual defense
W Cui - Tax L. Rev., 2019 - HeinOnline
Prof-Dr-Ahmed Al-Baidhani أ. د. احمد البيضاني thank you! we will check the paper now!
Please refer the following link for the answer to certain extent:
https://taxexecutive.org/unilateral-taxation-of-the-digital-economy/
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