Is ons belastingstelsel nog van deze tijd?

Voor het huidige belastingstelsel is het heel moeilijk om de maatschappelijke veranderingen als gevolg van de digitale economie bij te houden. Het is dringend aan vernieuwing toe. Onze experts geven hun visie. Lees hieronder hun blogs.

“In a digital world, we don’t just tax profits in the country where a business has a physical presence.”

Most international businesses pay taxes via local offices (permanent establishments) on profits they realize in other countries. But in today’s digital economy there is often no such thing as a permanent establishment, despite the fact that products and services are sold in several countries, and customers create information that is valuable. Should the country where the customers are located therefore not also be able to tax part of the profits? Michael van Gijlswijk, partner at KPMG Meijburg & Co, explains these developments in more detail.

 

 

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“Consumers are now digital resources that are mined without being paid for.”

The current tax system is no longer adequate because it is not designed for digital business models like Airbnb, Uber, or Amazon. This gives rise to international tax debates, which sometimes raise the question whether we should fall back on ‘old-fashioned’ tax systems. Digital technology, the virtual presence, is new. However, the fundamental cornerstone of taxation - where profits are realized - is not. Even in the Dutch colonial era, a pertinent question was which part of the profits of multinationals could be attributed to the Dutch East Indies and taxed there. Fred van Horzen, partner at KPMG Meijburg & Co, explains.

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