Taxation of the Digital Economy and Costs and Benefits of Customs Duties Moratorium on Electronic...
Channel: PIDS
Date: 01/09/2021

Taxation of the Digital Economy and Costs and Benefits of Customs Duties Moratorium on Electronic Transmissions

This virtual event will present two PIDS studies, namely, “Costs and Benefits of New Disciplines on Electronic Commerce” and “Emerging Tax Issues in the Digital Economy”.

Authors PIDS Senior Research Fellow Ramonette Serafica, PIDS Senior Research Fellow Francis Mark Quimba, and former Research Fellow Janet Cuenca looked at the costs and benefits of the proposed new disciplines on e-commerce to the country, specifically the moratorium on customs duties. They also presented the e-commerce development at the multilateral and regional levels and provided recommendations on the initiatives the Philippines should advocate in the discussions at the World Trade Organization.  

Meanwhile, Janet Cuenca examined the implications of digitalization on taxation. She tackled various tax issues and challenges in the digital economy and looked at the experience of other countries in digital economy taxation, and how the Philippines can learn from their practices.

Chapters:
00:02:34 Promotional videos
00:16:52 Introduction by the Moderator, Dr. Sheila Siar, Director for Research Information, PIDS
00:17:40 Opening Remarks by Dr. Marife Ballesteros, PIDS Vice President
00:30:03 Costs and Benefits of the Moratorium on Customs Duties on Electronic Transmissions presented by Dr. Ramonette Serafica, Senior Research Fellow, Philippine Institute for Development Studies
00:53:25 Emerging Tax Issues in the Digital Economy by Dr. Janet Cuenca, Former Research Fellow, Philippine Institute for Development Studies
01:18:23 Comments by Mr. Jeremille Raton, Business Development Manager - Asia Pacific, TIAXA
01:30:18 Atty. Marissa Cabreros, Deputy Commissioner, Legal Group, Bureau of Internal Revenue
01:39:50 Open Forum