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

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

Authors
I Nyoman Darmayasa1, *, Rani Diana Binti Othman2, Vani Tanggamani2, Nyoman Sentosa Hardika1, Jeni Susanti1, Ni Putu Maha Lina1, Ni Luh Putri Setyastrini1, I Made Adhi Wirayana1, Made Andy Pradana Sukarta1
1Politeknik Negeri Bali, Kampus Bukit Jimbaran, Badung, Bali, Indonesia
2Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Shah Alam, Malaysia
*Corresponding author. Email: nyomandarmayasa@pnb.ac.id
Corresponding Author
I Nyoman Darmayasa
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-622-2_77How to use a DOI?
Keywords
BEPS; Equality Principal; GloBE; International Digital Transactions; Permanent Establishment
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-622-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-622-2_77How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - I Nyoman Darmayasa
AU  - Rani Diana Binti Othman
AU  - Vani Tanggamani
AU  - Nyoman Sentosa Hardika
AU  - Jeni Susanti
AU  - Ni Putu Maha Lina
AU  - Ni Luh Putri Setyastrini
AU  - I Made Adhi Wirayana
AU  - Made Andy Pradana Sukarta
PY  - 2024
DA  - 2024/12/31
TI  - Equality Principle in Designing Taxation International Digital Transactions: A Case Study of ASEAN
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 697
EP  - 705
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_77
DO  - 10.2991/978-94-6463-622-2_77
ID  - Darmayasa2024
ER  -