THE DIGITAL ECONOMY ERA: THE APPLICATION OF E-COMMERCE TAXES IN ASEAN COUNTRIES

SALAMATUNNAJAN BINTI BESAH

Abstract

Overview of digital economy, e-commerce in malaysia, taxation: what happen in Malaysia, taxation: what happen in asean, conclusion. The various governments across the Southeast Asian region face their own, individual challenges and have their ideas on how the E-Commerce taxation system should be implemented, on a localised level. Between now and 2020, Internet platforms and operators have little influence on the new
tax policies but it’s the customers and the shift in their behaviour that will be largely impacted. Given the rate of growth of E-Commerce, the potential revenue loss would be very significant if left unaddressed. Tax jurisdictions have to find the right balance to amend its tax laws to ensure the digital economy transactions are taxed.