Journal article

Taxing Tech: Risks of an Australian Digital Services Tax Under International Economic Law

Andrew Mitchell, Tania Voon, Jarrod Hepburn

MELBOURNE JOURNAL OF INTERNATIONAL LAW | Melbourne Law School | Published : 2019


Along with many other countries, Australia is considering implementing a tax on digital services to try to capture more of the revenues of digital businesses, which may operate without a substantial physical presence in the country. Although traditional approaches to tax may need wholesale revision to adjust to the digitalisation of the global economy, these changes are best pursued through a multilateral process, which is already ongoing through the Organisation for Economic Co-operation and Development and the G20, and in which Australia is participating. An interim Australian digital services tax risks breaching Australia's obligations under international economic law: namely internationa..

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University of Melbourne Researchers


Awarded by Digital Industry Group Inc (DIGI) - Australian Research Council

Funding Acknowledgements

This article arises from independent research that was supported by funding from the Digital Industry Group Inc (DIGI), a non-profit industry association representing the digital industry in Australia. Research underlying some parts of this article was also funded by the Australian Research Council pursuant to the Discovery Project scheme (Project ID DP130100838). We thank the Melbourne Law School Academic Research Service for valuable assistance and Gary Clyde Hufbauer for his helpful comments. The article reflects our views as academics and does not necessarily reflect those of any employer, funding body or other entity. Any errors or omissions are ours.