Digital social and mobile in 2015 pdf tax

Global deloitte digital media trends survey deloitte tmt. Save what resonates, curate a library of information, and share content with your network of contacts. The following illustration begins to put the challenge. Tax challenges in the digital economy european parliament. Impact of social media and screenuse on young peoples health 3 summary social media and screens have become ubiquitous in the lives of children. Like all business owners, you are looking for ways to get new customers for your tax business. Social affairs 2014 protecting the tax base in the digital economy. 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. 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.

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. Expert group on taxation of the digital economy european. This statistic shows the global mobile payment revenue from 2015 to 2019. Citizen journalists individuals who tweet opinions and. It also captures consumers attitudes and behaviors towards advertising and social networks. Jct on digital services new guidance issued services. If you havent established a presence on social media, you are behind the times.

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. Telecommunication operators typically pay corporate taxes on profits, but are also expected to. Data and research on internet including broadband, telecom, security, privacy, icts, openness, internet economy, ecommerce, consumer policy and egovernment. Kpmgs articles on the general data protection regulation. Information and communication technology and its impact on the economy chapter 4. Mobile services are a key driver of social and economic development. 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. Impact of social media and screenuse on young peoples health. Digital business models and their tax implications. Social media for tax preparation business global assist. Digital inclusion and mobile sector taxation in mexico. 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.

The netflix tax headaches on the horizon for digital. This statistic shows the number of active mobile social media users in specific asiapacific countries from 2017 to 2019. Digital inclusion and mobile sector taxation in the. Use the dropdowns below to filter our latest thought leadership by service, industry, insight, geography, or date. 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. The oecd digital economy papers series covers a broad range of ictrelated issues and makes selected.

The conference board of canada forecasts manitobas average rate of economic growth to lead the country for 2015 and 2016 combined. Mobile payment revenue worldwide 2015 2019 statista. It is generally used broadly to describe any ipbased digital network but may be. 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. Addressing the tax challenges of the digitalisation of the economy. Addressing the tax challenges of the digital economy.

Ugandas regressive social media tax stays, at least for. The graph presents the digital advertising spending worldwide from 2017 to 2023, broken down by format. Last month, the president and vice president released their 2015 federal and state income tax returns, as they have every year since they entered. 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. The amendment bill also proposes a 12% tax for airtime on cellular, landline and public payphones. Market competition, publicprivate partnerships and effective regulation of internet and mobile operators encourage private investment that can make access universal and affordable.

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. Gsmadeloitte, digital inclusion and mobile taxation in pakistan, 2015. Deloitte analysis based on mexican operator data for 2014 and gsmadeloitte 2015. Ugandas social media tax threatens internet access. Digital inclusion and mobile sector taxation in tanzania. The worldwide mobile payment revenue in 2015 was 450 billion u. Inaugural international conference on taxpayer rights.

Oecd final report 2015 addressing the tax challenges of the. 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 article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. Pdf changes in tax legislation and social responsibility. 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. Cosy deals the phrase cosy deals, or sometimes sweetheart deals, began to be mobilised. Browse articles, set up your interests, or learn more. 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. These challenges included risks remaining after beps for highly mobile income producing factors. Digital investments need the support of other social factors, for instance adequate market rules, social digital skills and accountable institutions. Although the amended jct law reflecting the change was enacted on 31 march 2015, there had been much uncertainty as to how to. Amount of collection increased by 2444 % in 2016 compared to 2015 and 862% increase in 2017 compared to 2016. 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. 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. The digital economy, new business models and key features chapter 5. Manitobas economy is creating jobs faster than any other province more than 20,000 new jobs since the last provincial budget.

Social media best practices for tax offices by ashley ray june 4, 2015. David gauke mp, financial secretary to the treasury said. Truth is, when people need to find a tax professional they go online. This report sets out an analysis of these tax challenges. Social media is a great way to connect with clients and reach potential customers where they spend most of their time. Pdf challenges for mobile social networking applications. Introduction to tax challenges of the digital economy chapter 2. The government has announced the death of the traditional tax return, with a massive digitisation initiative that will see tax information updated and available in real time. Operators in turkey also pay a number of taxes and regulatory fees. The report notes, however, that certain business models. The spread of the digital economy poses challenges for international taxation. Digital inclusion and mobile sector taxation 2015 gsma. The global digital video ad revenue is expected to grow from 23.