The Resource The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy

The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy

Label
The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy
Title
The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy
Creator
Subject
Language
eng
Summary
In this article, the author argues that the extension of taxing powers over certain digital goods and services is based on a "digital tax illusion" that does not correlate with the anti-avoidance purpose of the BEPS Action Plan itself and has the potential of leading to double taxation, violating the EU fundamental freedoms, and overriding existing tax treaties. In particular, the author examines these potential issues in the context of the Spanish digital services tax, which the author believes is unlikely to lead to the revenue that has been projected by the tax authorities
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 7 ; p. 341-349
http://library.link/vocab/creatorName
Nocete Correa, F.J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • digital services tax
  • digital economy
  • BEPS Project (OECD)
  • equalization tax
Label
The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy
Instantiates
Publication
Label
The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy
Publication

Library Locations

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      52.3736660 4.9336932
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