Цифровая миграция физических лиц: правовые вопросы международного налогообложения

Abstract

Purpose: to assess the existing prospects for e-tax residence on the basis of the revealed significant characteristics of existing approaches to e-individual residence in foreign countries and international tax consequences. Methods: an analysis of the legal regime for e-residents in Estonia from the standpoint of taxing digital business in this country by Russian tax residents, an analysis of the legal regime for digital “nomads” introduced by countries with a comfortable climate, as well as an analysis of a draft introducing e-tax residence regime in Ukraine. The paper is based on the comparative study and the extrapolation of the findings got from the analysis of the draft law in Ukraine to the Russian reality. Findings: the analysis of e-residency regimes for individuals in foreign countries showed the existence of two main approaches to their design: (1) e-residency, not based on physical presence and loss of tax residency in one’s own country, with the right to conduct digital business through a company — tax resident (Estonian experience), and (2) tax residency for digital “nomads” for the purpose of physical presence in a country with comfortable climatic environment and remote work in their countries, accompanied by the potential loss of tax residency in the country of labor or business. Conclusion: In connection with the digitalization, the legislator in foreign countries provides interesting ideas regarding the digital or physical attraction of migrants to their countries. Several countries have announced the launch of e-tax residency programs. However, in the context of traditional international taxation related to personal income such programs will show ineffectiveness.