如何(不)对数据进行征税

How Data Should(Not)Be Taxed

当前,对数字经济课税的核心问题是,一些商业模式允许公司在没有实体存在的情形下,在特定国家进行生产,由此规避该国实施(适当)的来源地税收规则。这种价值创造与税收规则的错配可能需要调整国际税收标准。本文分析了所有主要的数字化趋势,用以确定是否、以及在何种程度上允许在上述缺乏应税联结度的情形下创造价值。虽然,现行国际税收规则仍适当地涵盖了一些数字化趋势,但其余数字化趋势允许远程访问本地数据来源和用户网络,而无需在来源地课税。对此,本文提出了一种系统的、行政上可行的方法,即以持续用户关系(SURE)为基础来分配征税权。文章设计了一个概念性框架,用以确定基于SURE的价值创造,并强调可观察到的现金流作用。最后,作者就阶段性改革提出了一些初步建议。

The core problem with taxing the digital economy is that some business models allow firms to produce in a given country without a physical presence and,thus,avoid(adequate)source taxation in that country.This mismatch of value creation and taxation may require an adjustment of international tax standards.We analyze all major digitalisation trends as to whether and,if so,to which extent they allow for value creation without taxable nexus in the above sense.While some trends are still adequately covered by the existing set of international tax rules,others allow for remote access to local data sources and networks without being liable to source taxation.We propose a systematic and administratively feasible approach to allocating taxing rights based on what we call a sustained user relationship(SURE).We develop a conceptual framework for determining the value of production based on a SURE,emphasizing the role of observable cash flows.To conclude,we provide some tentative proposals for a staged reform.