The Resource El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)

El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)

Label
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
Title
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
Creator
Subject
Language
eng
Summary
This article analyses, from a tax point of view, the current business model that uses information technologies through virtual platforms to obtain income based on the shared use of goods, services and/or knowledge. The situation that occurs in China with different formats and types of digital platforms where resources are shared, with millions users, shows the development and trend, worldwide, of this new economic form associated with the collaborative economy. This business model based in shared economy, which reduces intermediate links and business cost, with a system of redistribution of income among new economic operators, which competes with traditional business models, proposes a readaptation of the legal-tax systems of each country to this new economic and social reality based on the use of technology
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 10 ; p. 47-71
http://library.link/vocab/creatorName
Urquizu Cavallé, Á
Geographic coverage
  • Asia
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • sharing economy
  • shared services arrangement
  • digital economy
  • income tax
  • VAT
  • electronic services
  • e-commerce
  • redistribution principle
Label
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
Instantiates
Publication
Label
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
Publication

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