Research On The Division Of International Tax Jurisdiction Under The Background Of The Digital Economy

The digital economy is the result of deepening the social and economic life of new generation technologies,and will become an important driving force for global economic growth.The division of tax jurisdiction is the core issue to determine the division of tax rights between countries or regions.The rationality of tax jurisdiction is directly related to the fairness and rationality of tax distribution between countries and economic development.The digital economy is characterized by new business models such as e-commerce,application stores,online advertising,cloud computing,participatory online platforms and online payment services.The new business model has data dependence,asset intangibility,assets and business.The characteristics of liquidity and flexibility of enterprise value management chain management have brought serious challenges to the rules of international tax jurisdiction,which has intensified the risk of BEPS and caused the result of the imbalanced international tax distribution.Starting from the usual international tax avoidance framework,this paper selects digital economic giants such as Apple as a case to deeply analyze how the development of digital economy exacerbates the risk of BEPS and how it leads to the imbalance of international tax distribution results,and further discovers behind it.The essence of this is the failure of relevance,the difficulty of attribution of profits related to digital value,and the difficulty in defining income.In order to prevent the continued application of existing tax jurisdiction rules to exacerbate the risk of BEPS,the international tax distribution is unfair and hinders the healthy development of the digital economy.In view of the fact that the degree of association failure,the profit related to digital value is difficult to belong,and the difficulty of qualitative identification,the author believes that the principle of economic association should construct a “significant economic existence” as a new degree of relevance instead of“permanent institution”;The value generated as a new factor of production,and the value of the data in the digital economy should include the direct value of the data itself as a factor of production input and the indirect value generated by the combination of other technologies.Finally,the author suggests that the introduction of a withholding tax indigital transactions before the introduction of a specific long-term implementation plan can be used as a short-term tax collection method and analyze the rationality and feasibility of the program.