
The SA¹ú¼Ê´«Ã½ (PIDS) will hold a public webinar on May 25, 2023, from 9:00 AM to 11:30 AM via Zoom.
This virtual event will feature the SA¹ú¼Ê´«Ã½study “Rethinking Taxation in the Digital Economy” authored by SA¹ú¼Ê´«Ã½consultant Emerson S. Bañez.
The study evaluated the country’s legal framework for taxing digital transactions, specifically, the extent to which the provisions of the law can map onto the value of digital markets. It has been found, among others, that nonresident providers have gained the most from digital markets while minimizing the tax impact of their activities. It proposed policy changes that would expand the scope of the tax authority and promote engagement at the international level.
A copy of the full study is available at the following link:
/publication/discussion-papers/rethinking-taxation-in-the-digital-economy
To register, go to . You may also tune in to the SA¹ú¼Ê´«Ã½and SERP-P Facebook pages for the livestream.
DOWNLOAD PRESENTATION:
of Atty. Emerson S. Bañez, Assistant Professor, University of the Philippines College of Law