INTERNATIONAL EXPERIENCE IN APPLYING OF TAX REGIMES BY IT-COMPANIES — SUBJECTS OF DIGITAL ECONOMY

Abstract

Scientific article is devoted to the tax regulation issues of digital economy companies at the current stage of development in various countries of world. Author explores tax regimes for the working activities of digital companies in such countries as USA, China, Vietnam, Singapore, Cyprus, Canada. Special attention is paid to the tax regimes of IP-boxes and Special Economic Zones in certain countries. Based on the results of study of tax regimes, the main trends in development of tax regulation in the world are identified, and it is concluded that the most preferred and frequently used tools for tax incentives for digital economy companies are: tax holidays, tax deductions, reduced tax rates and simplified tax regimes.