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Digitalization and Taxation in Asia
Andrew Hodge , Arbind M Modi , Dinar Prihardini , Fan Qi , Jan Loeprick , Ms. Alpa Shah , Ms. Era Dabla-Norris , Ruud de Mooij , Sebastian Beer , Sonja Davidovic
Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
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