The Resource Economía digital, responsabilidad social tributaria y erosión de las bases imponibles

Economía digital, responsabilidad social tributaria y erosión de las bases imponibles

Label
Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
Title
Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
Creator
Subject
Language
eng
Summary
Digital economy, tax social responsibility and base erosion. The support of the Welfare State is based on the fact that citizen-taxpayers contribute to it based on their economic capacity. However, focusing on the business sector, certain taxpayers choose to look for sites with a lower and even zero tax burden, maximizing their own benefit but giving rise to unwanted social effects for all citizens. That is why international organizations, such as OECD and EU, call for new technologies not to be an incentive for corporate relocation and the implementation of aggressive tax planning, but for the development and expansion of the digital economy to help to increase tax revenues in a more efficient and fair way
Citation source
In: Quincena fiscal. - Cizur Menor. - (2018), no. 13 ; p. 73-92
http://library.link/vocab/creatorName
Álamo Cerrillo, R
Geographic coverage
  • European Union
  • International
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • digital economy
  • corporate social responsibility
  • aggressive tax planning
  • base erosion
  • PE
  • exchange of information
  • taxpayer
  • ability to pay
  • tax burden
  • zero rate
  • tax haven
  • BEPS
Label
Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
Instantiates
Publication
Label
Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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