The Resource Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy

Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy

Label
Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
Title
Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
Creator
Subject
Language
eng
Summary
The digital economy process has pushed the main players on the international board to rethink the traditional taxation rules. Through digitalisation, multinational enterprises have access to profits without a physical presence. The same goods or services are offered to customers but benefits are located in jurisdictions that do not have to participate in the value chain. It is precisely this lack of taxation in those jurisdictions where part of the digital business is developed that has motivated the search for a solution that allows a fair digital taxation. The desire of this search ends in a global and consensual solution which justifies the participation of supranational organisations such as the OECD. The aim of this article is to share the current state of the activities carried out by the OECD
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2020), no. 443 ; 24 p
http://library.link/vocab/creatorName
Vilches de Santos, D
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • PE
  • allocation of profits
  • GloBE Proposal (OECD)
Label
Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
Instantiates
Publication
Label
Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
Publication

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