This module provides a foundational overview of the digital economy's tax landscape, covering key challenges such as nexus without physical presence, profit attribution difficulties, and base erosion and profit shifting (BEPS). Participants explore evolving regulations like value-added taxes (VAT) on digital goods and services, drawing from OECD analyses on intangible assets and cross-border data flows. Industry focus includes e-commerce platforms and app stores, with activities emphasizing identification of tax risks in digital business models.

Building on foundational knowledge, this module delves into compliance strategies tailored to digital entrepreneurs, including selecting optimal business structures (e.g., LLC for liability protection), managing self-employment taxes, and implementing accurate record-keeping with automation tools. Content addresses specific obligations like sales tax on online transactions, withholding taxes, and reporting for remote work, using examples from global policies to highlight avoidance of penalties in sectors like online advertising and cloud services.

Participants learn advanced optimization techniques, focusing on deductions for operational expenses (e.g., software subscriptions, home offices, travel), depreciation of digital assets, and leveraging credits such as research and development (R&D) or hiring incentives. The module emphasizes industry-driven applications for e-commerce and remote freelancers, including retirement savings plans like Solo 401(k) to reduce taxable income, with simulations based on real digital business scenarios to promote ethical tax minimization..

This module examines cross-border challenges, including tax treaties, transfer pricing, and the evolution of digital services taxes (DSTs) in among other notable jurisdictions like Kenya, South Africa US, France, the UK, Singapore, Malaysia, Japan, and India. Content covers managing risks from double taxation, unilateral measures, and nexus rules based on significant economic presence, with strategic implications for global digital operations in areas like user data sales and online marketplaces.

The final module explores emerging trends such as OECD Pillar One and Two reforms, impacts of digital taxation on entrepreneurial vitality, and innovative solutions like real-time data infrastructure for compliance. Through case studies of tech giants and startups, participants analyze governance strategies, scenario planning for trade risks, and forward-looking tax policies to foster resilience in a dynamic digital economy.

Hello