Tar Case: Taxation of the Digital Economy We are in the midst of the 4th industrial revolution; the world is more connected than ever before, enabling companies to provide services and sell products to customers overseas - even in jurisdictions where they do not have a physical presence. Unfortunately, this phenomenon has led to tax-related inequities: local brick-and-mortar suppliers are inherently disadvantaged relative to overseas suppliers since overseas suppliers without a physical presence are not subject to local taxes. But an uneven playing field and unfair competition are not the only concerns - overseas online companies are able to generate revenue from local consumers without paying their fair share of taxes, reducing government revenues. You are a group of tax consultants, tasked with providing suggestions that can remedy these issues