Research On The Impact Of The Development Of International Digital Economy Tax Reform On F Network Media Company

In order to solve the impact of the digital economy on the international tax system,the digital service tax and the two-pillar approach came into being,establishing a new theory of international taxation management,which has brought challenges to the tax management activities of enterprises engaged in transnational online businesses.The thesis will analyze the impact of changes in international tax collection and management on multinational online media companies,and try to help companies find a way to deal with it.The thesis adopts the literature review method and case analysis method,and combines the theoretical research of the international tax collection and management system with the case of F multinational network media company.The thesis analyzes the taxation situation of multinational companies after implementing digital service tax in some countries and the possible impact of the implementation of the two-pillar approach in the future.The thesis believes that the implementation of the digital service tax will increase the direct tax burden of enterprises,and will also increase the compliance costs of enterprises;the two-pillar approach will redistribute the profits of enterprises on a global scale and make the actual tax burden rate of multinational enterprises irrelevant.Failure to meet certain standards at the overall level of the group will weaken the effect of companies using mixed mismatches,intangible asset transfer pricing and other methods for tax planning,and curb the use of tax havens to transfer profits by multinational companies.In this regard,Company F should always pay attention to tax legislation activities of OECD and various countries,assess the potential impact of the tax system reform on the company,form quantitative data as much as possible,and report to the management to make arrangements in advance,and coordinate the development strategy of the company.Architectural arrangements.It is important to consider the impact of the implementation of the two-pillar approach on the deployment of the company’s global value chain.The company may need to reduce the low-tax middle-tier arrangements in the offshore structure and return the profits to the entity as much as possible.In addition,companies can also monitor tax risks and reduce corporate compliance costs by building a group-level tax information management system.