{"id":13935,"date":"2018-06-14T09:49:00","date_gmt":"2018-06-14T09:49:00","guid":{"rendered":"https:\/\/eces.org.eg\/?p=13935"},"modified":"2024-05-29T11:50:28","modified_gmt":"2024-05-29T11:50:28","slug":"digital-economy-activities-taxation-challenges","status":"publish","type":"post","link":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/","title":{"rendered":"Digital Economy Activities: Taxation Challenges"},"content":{"rendered":"\n<p>This working paper addresses digital economy activities and the challenges they pose to the existing tax systems. The study assesses the tax treatment of digital economy activities as per law no. 91\/ 2005 and its amendments, and law no. 67\/ 2016, which proved to be ineffective in terms of imposing the income tax and value added tax on digital activities. It also examines the international experiences in imposing taxes on digital economy activities and specific measures that the Egyptian government should take for more effective taxation of these activities.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This working paper addresses digital economy activities and the challenges they pose to the existing tax systems. The study assesses the tax treatment of digital economy activities as per law no. 91\/ 2005 and its amendments, and law no. 67\/ 2016, which proved to be ineffective in terms of imposing the income tax and value [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[334,434,435,436],"class_list":["post-13935","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-working-papers","tag-international-experiences","tag-tax-systems","tag-tax-treatment","tag-digital-economy-activities"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Digital Economy Activities: Taxation Challenges - ECES<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Digital Economy Activities: Taxation Challenges - ECES\" \/>\n<meta property=\"og:description\" content=\"This working paper addresses digital economy activities and the challenges they pose to the existing tax systems. The study assesses the tax treatment of digital economy activities as per law no. 91\/ 2005 and its amendments, and law no. 67\/ 2016, which proved to be ineffective in terms of imposing the income tax and value [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/\" \/>\n<meta property=\"og:site_name\" content=\"ECES\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-14T09:49:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-29T11:50:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eces.org.eg\/wp-content\/uploads\/2023\/03\/W-P-Ar-195-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1656\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin-eces-staging\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin-eces-staging\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/\"},\"author\":{\"name\":\"admin-eces-staging\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135\"},\"headline\":\"Digital Economy Activities: Taxation Challenges\",\"datePublished\":\"2018-06-14T09:49:00+00:00\",\"dateModified\":\"2024-05-29T11:50:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/\"},\"wordCount\":90,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/eces.org.eg\/#organization\"},\"keywords\":[\"International experiences\",\"tax systems\",\"tax treatment\",\"digital economy activities\"],\"articleSection\":[\"Working Papers\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/\",\"url\":\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/\",\"name\":\"Digital Economy Activities: Taxation Challenges - ECES\",\"isPartOf\":{\"@id\":\"https:\/\/eces.org.eg\/#website\"},\"datePublished\":\"2018-06-14T09:49:00+00:00\",\"dateModified\":\"2024-05-29T11:50:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eces.org.eg\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Digital Economy Activities: Taxation Challenges\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eces.org.eg\/#website\",\"url\":\"https:\/\/eces.org.eg\/\",\"name\":\"ECES\",\"description\":\"The Egyptian Center For Economic Studies\",\"publisher\":{\"@id\":\"https:\/\/eces.org.eg\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eces.org.eg\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/eces.org.eg\/#organization\",\"name\":\"ECES\",\"url\":\"https:\/\/eces.org.eg\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png\",\"contentUrl\":\"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png\",\"width\":1794,\"height\":324,\"caption\":\"ECES\"},\"image\":{\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135\",\"name\":\"admin-eces-staging\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g\",\"caption\":\"admin-eces-staging\"},\"sameAs\":[\"https:\/\/eces.org.eg\"],\"url\":\"https:\/\/eces.org.eg\/en\/author\/admin-eces-staging\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Digital Economy Activities: Taxation Challenges - ECES","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/","og_locale":"en_US","og_type":"article","og_title":"Digital Economy Activities: Taxation Challenges - ECES","og_description":"This working paper addresses digital economy activities and the challenges they pose to the existing tax systems. The study assesses the tax treatment of digital economy activities as per law no. 91\/ 2005 and its amendments, and law no. 67\/ 2016, which proved to be ineffective in terms of imposing the income tax and value [&hellip;]","og_url":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/","og_site_name":"ECES","article_published_time":"2018-06-14T09:49:00+00:00","article_modified_time":"2024-05-29T11:50:28+00:00","og_image":[{"width":1656,"height":2560,"url":"https:\/\/eces.org.eg\/wp-content\/uploads\/2023\/03\/W-P-Ar-195-scaled.jpg","type":"image\/jpeg"}],"author":"admin-eces-staging","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin-eces-staging","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#article","isPartOf":{"@id":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/"},"author":{"name":"admin-eces-staging","@id":"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135"},"headline":"Digital Economy Activities: Taxation Challenges","datePublished":"2018-06-14T09:49:00+00:00","dateModified":"2024-05-29T11:50:28+00:00","mainEntityOfPage":{"@id":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/"},"wordCount":90,"commentCount":0,"publisher":{"@id":"https:\/\/eces.org.eg\/#organization"},"keywords":["International experiences","tax systems","tax treatment","digital economy activities"],"articleSection":["Working Papers"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/","url":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/","name":"Digital Economy Activities: Taxation Challenges - ECES","isPartOf":{"@id":"https:\/\/eces.org.eg\/#website"},"datePublished":"2018-06-14T09:49:00+00:00","dateModified":"2024-05-29T11:50:28+00:00","breadcrumb":{"@id":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eces.org.eg\/en\/digital-economy-activities-taxation-challenges\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/eces.org.eg\/"},{"@type":"ListItem","position":2,"name":"Digital Economy Activities: Taxation Challenges"}]},{"@type":"WebSite","@id":"https:\/\/eces.org.eg\/#website","url":"https:\/\/eces.org.eg\/","name":"ECES","description":"The Egyptian Center For Economic Studies","publisher":{"@id":"https:\/\/eces.org.eg\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eces.org.eg\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/eces.org.eg\/#organization","name":"ECES","url":"https:\/\/eces.org.eg\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/","url":"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png","contentUrl":"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png","width":1794,"height":324,"caption":"ECES"},"image":{"@id":"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135","name":"admin-eces-staging","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eces.org.eg\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g","caption":"admin-eces-staging"},"sameAs":["https:\/\/eces.org.eg"],"url":"https:\/\/eces.org.eg\/en\/author\/admin-eces-staging\/"}]}},"_links":{"self":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts\/13935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/comments?post=13935"}],"version-history":[{"count":6,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts\/13935\/revisions"}],"predecessor-version":[{"id":22641,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts\/13935\/revisions\/22641"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/media\/14655"}],"wp:attachment":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/media?parent=13935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/categories?post=13935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/tags?post=13935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}