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This paper explores the challenges and opportunities presented by digital taxation in light of Germany's experience to inform China's strategies.

The Development of Germany's Digital Taxation Regime in the Context of the Digital Economy and Its Implications for China

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Explores the challenges and opportunities of digital taxation in the digital economy, guiding China on implications and strategies.

This paper explores the challenges and opportunities presented by digital taxation in light of Germany's experience to inform China's strategies.
Analyzed the standing of digital versus traditional enterprises in the digital economy.
Examined barriers to international trade and tax issues at the institutional level.
Discussed provisions for digital services taxes and their implications for China's digital trade expansion.
Identified the unequal position of digital enterprises compared to traditional ones.
Highlighted the barriers to international trade created by the digital economy.
Outlined how digital taxes could address imbalances and support China's digital trade under the Belt and Road Initiative.

Xu Jiatong (2026) studied this question.

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