Taxation Mechanisms for Digital

Services
Value Chain of Digital Economy
Example of taxes at stages of the
digital eco-system value chain
Example of taxes at stages of the
digital eco-system value chain
 Telecommunication operators
 Telecommunication consumers (including
wireless and broadband users)
 Internet service providers
 Over-the-top players (comprising content
providers, digital advertisers, and e-commerce
players); and
Application developers.
Over-the-top (OTT) players taxation

The delivery of OTT content refers to the distribution of audio,

video and other media over the Internet without the involvement
of a distributor, such as a cable TV operator, in the control or
management of the material
Over-the-top (OTT) players taxation

Over-the-top (OTT) players taxation

Content providers
Digital advertisers
Electronic commerce
Applications providers