An analysis of diverse unilateral digital tax measures in Asian countries

Author: N.Jalan

The article aims to discuss the digital tax landscape in Asian countries, including briefly summarizing the unilateral measures implemented by the Asian countries. After a critical analysis of these unilateral measures and their impact on multinationals and the Asian economy, it concludes with the need for effective regional organizations in Asia to enhance cooperation in tax matters and to have a unanimous say on the global platform.

For the article refer: N.Jalan, An Analysis of Diverse Unilateral Digital Tax Measures in Asian Countries,
Asia-Pacific Tax Bulletin 2021 (Volume 27), No. 3, IBFD

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