The Resource Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus

Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus

Label
Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
Title
Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
Creator
Subject
Language
eng
Summary
The current system of international tax law that has given rise to the BEPS report and its action plan is based, in particular, on the concept of residence, a concept that can be understood in different ways and is highly manipulable, having all sorts of problems since the League of Nations adopted it in 1923. Most likely due to the easy manipulation of it, coupled with the distortions caused by its partial use by both jurisdictions that use it unilaterally and by, especially, multinationals, the current system of tax is perceived very negatively. The purpose of this article is to analyze the different cases that have occurred around the tax nexus and then check whether or not the new trends may be appropriate. Before the Digital Services Tax proposal, others have already been observed and some of them have become a reality, in which there is a clear deviation from the concept of a consensed nexus for decades towards the concept of "loyalty to a jurisdiction"
Citation source
In: Quincena fiscal. - Cizur Menor. - (2020), no. 10 ; p. 61-84
http://library.link/vocab/creatorName
Arana Landín, S
Geographic coverage
International
Language note
Spanish
http://library.link/vocab/subjectName
  • globalization
  • nexus
  • residence
  • dual residence
  • PE
  • territoriality principle
  • BEPS
  • FATCA
  • treaty shopping
  • DST
Label
Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
Instantiates
Publication
Label
Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
Publication

Library Locations

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