IT taxation: domestic and foreign experience
( Pp. 275-279)

The author of the article analyzes the features of business organization in modern conditions, when digital technologies allow a company to carry out business activities and extract excess profits in regions where it may not have a physical representation. Thus, new business models allow companies to avoid high tax rates by registering a firm in jurisdictions with soft tax conditions, and selling goods and services in many regions of the world. The author analyzes the rules of taxation of IT companies and the procedure for tax administration in foreign countries, as well as assesses the process of forming uniform rules for taxation of companies engaged in cross-border activities in the field of providing digital services at the international level. Based on the data obtained, it is concluded that the organization of taxation is inefficient in Russian practice and that there is a need to change the regulatory rules in this area. It also offers criteria based on which the state is interested in receiving taxes from a company operating in its territory, which allow the company to be classified as a payer of the established tax.

Mironov A.V., (2021), IT TAXATION: DOMESTIC AND FOREIGN EXPERIENCE. Gaps in Russian Legislation, 2 => 275-279.

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digital economy, IT company, taxation, benefits, VAT, physical presence, administration, representation, product, service, competition.