Digital social and mobile in 2015 pdf tax

Gsmadeloitte, digital inclusion and mobile taxation in ghana, 2015. Inaugural international conference on taxpayer rights. The following illustration begins to put the challenge. Ugandas social media tax threatens internet access. The european vat tax map consists of a hodgepodge of different sales and use taxes ranging from a low of 15% in luxembourg to 25% in denmark. T untry taxation asymmetry between the telecommunication sector and other providers of in. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. Deloitte analysis based on mexican operator data for 2014 and gsmadeloitte 2015.

Introduction to tax challenges of the digital economy chapter 2. Addressing the tax challenges of the digitalisation of the economy. This statistic shows the global mobile payment revenue from 2015 to 2019. Pdf changes in tax legislation and social responsibility. The companys clo, fausto palumbo, presented a bold view that learning could be a strategic lever within the organization to change the way employees think. These challenges included risks remaining after beps for highly mobile income producing factors. Digital investments need the support of other social factors, for instance adequate market rules, social digital skills and accountable institutions.

Impact of social media and screenuse on young peoples health 3 summary social media and screens have become ubiquitous in the lives of children. The amendment bill also proposes a 12% tax for airtime on cellular, landline and public payphones. Data and research on internet including broadband, telecom, security, privacy, icts, openness, internet economy, ecommerce, consumer policy and egovernment. The tax on mobile money transfers has been increased from 10% to 15%, while a 1% tax has been introduced to the value of mobile money transactions of receiving and withdrawals. The conference board of canada forecasts manitobas average rate of economic growth to lead the country for 2015 and 2016 combined.

It also captures consumers attitudes and behaviors towards advertising and social networks. Expert group on taxation of the digital economy european. It is generally used broadly to describe any ipbased digital network but may be. Browse articles, set up your interests, or learn more. Ugandas regressive social media tax stays, at least for. The worldwide mobile payment revenue in 2015 was 450 billion u. This statistic shows the number of active mobile social media users in specific asiapacific countries from 2017 to 2019. The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. Truth is, when people need to find a tax professional they go online. Digital inclusion and mobile sector taxation 2015 gsma. The phenomenon of social networking and the development of social media webbased and mobile technologies that turn text communications into active dialog has been the most dramatic development in the information age over recent years.

Ugandas social media tax was passed as part of a larger bill, which also included an unpopular 1 percent tax on all mobile transactions that has since been reduced. Digital inclusion and mobile sector taxation in tanzania. Digital inclusion and mobile sector taxation in the. Building on this mandate, the council aims to help the broader society navigate the transition to the future digital and hyperconnected world by explaining the societal. Global deloitte digital media trends survey deloitte tmt. Market competition, publicprivate partnerships and effective regulation of internet and mobile operators encourage private investment that can make access universal and affordable. Telecommunication operators typically pay corporate taxes on profits, but are also expected to. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ringfence the digital economy from the rest of the economy for tax purposes. Making tax digital is a key part of the governments plans to make it easier for individuals and businesses to get their tax right and keep on top of their affairs. Employers who withhold income taxes, social security tax, or medicare tax from employees paychecks or who must pay the employers portion of social security or medicare tax. There follows a brief description of two studies of tax compliance and social media, and some reflections on the use of social media by tax administrations. Identifying opportunities for beps in the digital economy chapter 6.

If you havent established a presence on social media, you are behind the times. Save what resonates, curate a library of information, and share content with your network of contacts. Social media secrets and strategies for tax professionals only strategy 1 written by kat jennings posted in taxconnections tax brand visibility is an important concept for you to understand because if you do not have strong visibility online, no one knows you exist. Use the dropdowns below to filter our latest thought leadership by service, industry, insight, geography, or date.

Information and communication technology and its impact on the economy chapter 4. The graph presents the digital advertising spending worldwide from 2017 to 2023, broken down by format. Last month, the president and vice president released their 2015 federal and state income tax returns, as they have every year since they entered. Like all business owners, you are looking for ways to get new customers for your tax business. The netflix tax headaches on the horizon for digital. Addressing the tax challenges of the digital economy. Gsmadeloitte, digital inclusion and mobile taxation in pakistan, 2015. Cosy deals the phrase cosy deals, or sometimes sweetheart deals, began to be mobilised.

Mobile payment revenue worldwide 2015 2019 statista. Manitobas economy is creating jobs faster than any other province more than 20,000 new jobs since the last provincial budget. The digital economy, new business models and key features chapter 5. Kpmgs articles on the general data protection regulation. View the vice presidents 2015 financial disclosure report pdf white house staff are also completing their forms and we anticipate they will be available here next month, also in electronic form. This report sets out an analysis of these tax challenges. Addressing the tax challenges of the digital economy the 2015 beps action 1 report, addressing the tax challenges of the digital economy, was released in october 2015 and recognised that digitalisation and some of the business models that it facilitates present important challenges for international taxation. The government has announced the death of the traditional tax return, with a massive digitisation initiative that will see tax information updated and available in real time.

Social media is a great way to connect with clients and reach potential customers where they spend most of their time. David gauke mp, financial secretary to the treasury said. The spread of the digital economy poses challenges for international taxation. Citizen journalists individuals who tweet opinions and. Oecd final report 2015 addressing the tax challenges of the. Pdf challenges for mobile social networking applications. The oecd directorate for science, technology and innovation sti undertakes a wide range of activities to better understand how information and communication technologies icts contribute to sustainable economic growth and social wellbeing. Impact of social media and screenuse on young peoples health. Welcome to we are socials digital in 2016report, collating all the key data, statistics and trends you need to understand the state of digital, social and mobile media around the world today.

Social affairs 2014 protecting the tax base in the digital economy. Figures produced by ofcom indicated that 70% of 1215 year olds have a profile on social media, while the oecd reported in 2015 that 94. Our global digital media trends survey provides insight into how five generations of consumers from seven countries are interacting with media, digital products and services, mobile technologies, and the internet. Jct on digital services new guidance issued services. Social media best practices for tax offices by ashley ray june 4, 2015.

The global digital video ad revenue is expected to grow from 23. Data from gsma 2015, digital inclusion and mobile taxation, updated with. Digital inclusion and mobile sector taxation in mexico. Tax challenges in the digital economy european parliament. Amount of collection increased by 2444 % in 2016 compared to 2015 and 862% increase in 2017 compared to 2016. The oecd digital economy papers series covers a broad range of ictrelated issues and makes selected. Weve received numerous requests for data on additional countries over. Although the amended jct law reflecting the change was enacted on 31 march 2015, there had been much uncertainty as to how to. The report notes, however, that certain business models. Social media for tax preparation business global assist. Digital business models and their tax implications. Mobile services are a key driver of social and economic development. Operators in turkey also pay a number of taxes and regulatory fees.