Digital social and mobile in 2015 pdf tax

This report sets out an analysis of these tax challenges. If you havent established a presence on social media, you are behind the times. Pdf changes in tax legislation and social responsibility. The following illustration begins to put the challenge. The worldwide mobile payment revenue in 2015 was 450 billion u. Global deloitte digital media trends survey deloitte tmt. Information and communication technology and its impact on the economy chapter 4.

Addressing the tax challenges of the digital economy. Gsmadeloitte, digital inclusion and mobile taxation in ghana, 2015. Ugandas social media tax threatens internet access. Data and research on internet including broadband, telecom, security, privacy, icts, openness, internet economy, ecommerce, consumer policy and egovernment. These challenges included risks remaining after beps for highly mobile income producing factors. 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. Digital investments need the support of other social factors, for instance adequate market rules, social digital skills and accountable institutions. Social media best practices for tax offices by ashley ray june 4, 2015. Social media for tax preparation business global assist. Although the amended jct law reflecting the change was enacted on 31 march 2015, there had been much uncertainty as to how to. Like all business owners, you are looking for ways to get new customers for your tax business. Use the dropdowns below to filter our latest thought leadership by service, industry, insight, geography, or date. 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. 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.

Pdf challenges for mobile social networking applications. Inaugural international conference on taxpayer rights. Jct on digital services new guidance issued services. It is generally used broadly to describe any ipbased digital network but may be. 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. 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. Digital inclusion and mobile sector taxation in tanzania.

Social affairs 2014 protecting the tax base in the digital economy. Addressing the tax challenges of the digitalisation of the economy. Browse articles, set up your interests, or learn more. Digital inclusion and mobile sector taxation in mexico. Impact of social media and screenuse on young peoples health 3 summary social media and screens have become ubiquitous in the lives of children. Ugandas regressive social media tax stays, at least for. 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. The netflix tax headaches on the horizon for digital. Digital inclusion and mobile sector taxation 2015 gsma.

T untry taxation asymmetry between the telecommunication sector and other providers of in. Save what resonates, curate a library of information, and share content with your network of contacts. Mobile services are a key driver of social and economic development. Deloitte analysis based on mexican operator data for 2014 and gsmadeloitte 2015. 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.

It also captures consumers attitudes and behaviors towards advertising and social networks. Telecommunication operators typically pay corporate taxes on profits, but are also expected to. 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. Cosy deals the phrase cosy deals, or sometimes sweetheart deals, began to be mobilised. Expert group on taxation of the digital economy european. Oecd final report 2015 addressing the tax challenges of the. Gsmadeloitte, digital inclusion and mobile taxation in pakistan, 2015. The conference board of canada forecasts manitobas average rate of economic growth to lead the country for 2015 and 2016 combined. The digital economy, new business models and key features chapter 5. 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. The oecd digital economy papers series covers a broad range of ictrelated issues and makes selected. Citizen journalists individuals who tweet opinions and.

This statistic shows the number of active mobile social media users in specific asiapacific countries from 2017 to 2019. The graph presents the digital advertising spending worldwide from 2017 to 2023, broken down by format. Market competition, publicprivate partnerships and effective regulation of internet and mobile operators encourage private investment that can make access universal and affordable. The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. 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. 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. Identifying opportunities for beps in the digital economy chapter 6. 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. 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. Impact of social media and screenuse on young peoples health. Introduction to tax challenges of the digital economy chapter 2. Kpmgs articles on the general data protection regulation. This statistic shows the global mobile payment revenue from 2015 to 2019. The amendment bill also proposes a 12% tax for airtime on cellular, landline and public payphones.

Manitobas economy is creating jobs faster than any other province more than 20,000 new jobs since the last provincial budget. David gauke mp, financial secretary to the treasury said. Mobile payment revenue worldwide 2015 2019 statista. 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. 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 global digital video ad revenue is expected to grow from 23. 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. Social media is a great way to connect with clients and reach potential customers where they spend most of their time. Truth is, when people need to find a tax professional they go online. Data from gsma 2015, digital inclusion and mobile taxation, updated with. The spread of the digital economy poses challenges for international taxation.