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This chapter explores the complexities for public revenue and tax policy posed by the expansion of the digital economy. To protect the country’ tax sovereignty, which tends to be undermined by binding and enforceable digital trade rules, tax regulators in ASEAN countries should work with trade ministries to assess the potential implications rules for their tax policy space and regularly re-evaluate the relationship between their trade and tax strategies.

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Reconciling Tax and Trade Rules: Challenges for ASEAN and East Asia

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  • 发表日期：

    2025年

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  • Jane Kelsey

摘要

This chapter explores the complexities for public revenue and tax policy posed by the expansion of the digital economy. To protect the country’ tax sovereignty, which tends to be undermined by binding and enforceable digital trade rules, tax regulators in ASEAN countries should work with trade ministries to assess the potential implications rules for their tax policy space and regularly re-evaluate the relationship between their trade and tax strategies.