The Resource El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"

El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"

Label
El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
Title
El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
Creator
Subject
Language
eng
Summary
The European Commission approved on 21 March 2018 the Proposal for a Council Directive on a common system of Tax on Digital Services, which in the end was not successful. However, the Spanish government approved on 19 January 2019 the Bill that establishes the Tax on Certain Digital Services to taxation. It was a unilateral initiative that is compromised by the future community regulations and by the agreements that could be adopted within the Organization for Economic Cooperation and Development
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 11 ; p. 47-67
http://library.link/vocab/creatorName
García de Pablos, J.F
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • DST
  • diverted profits tax
  • digital PE
  • EU Directive
  • digital economy
  • electronic services
  • e-commerce
  • value creation
Label
El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
Instantiates
Publication
Label
El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
Publication

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