The Resource El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union

El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union

Label
El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
Title
El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
Creator
Subject
Language
eng
Summary
The global economy is undergoing a digital transformation and the traditional principles of international taxation are questioned. The current business models demand a fair taxation and adjusted to reality. In addition, turn up the idea of a digital services tax. The European Commission has proposed two directives in this area. One of them, establishes a provisional tax on digital services provided by large companies and, in the longer term, the reformulation of the concept of permanent establishment and the possible subject to taxation of income in corporate tax based on the significant digital presence. This article analyses this EU initiatives
Citation source
In: Crónica tributaria. - Madrid. - (2019), no. 170 ; p. 109-142
http://library.link/vocab/creatorName
Muleiro Parada, L.M
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • digital economy
  • internet
  • electronic services
  • DST
  • digital PE
  • EU tax law
  • double taxation
Label
El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
Instantiates
Publication
Label
El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
Publication

Library Locations

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