The Resource Tributación de la economía digitalizada
Tributación de la economía digitalizada
Resource Information
The item Tributación de la economía digitalizada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tributación de la economía digitalizada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This work deals with the taxation of the digital economy by analyzing the evolution of the tax measures proposed by the OECD, EU, UN, and ATAF and the Google taxes of 31 countries on five continents. It also discusses the conflict between the legal nature of these taxes and double taxation agreements, and considers value creation as a tax principle, the conflict between unilateralism and multilateralism, new concepts of fiscal sovereignty, and the source principle. It concludes with the evaluation of a possible global fiscal pact
- Language
- eng
- Label
- Tributación de la economía digitalizada
- Title
- Tributación de la economía digitalizada
- Language
- eng
- Summary
- This work deals with the taxation of the digital economy by analyzing the evolution of the tax measures proposed by the OECD, EU, UN, and ATAF and the Google taxes of 31 countries on five continents. It also discusses the conflict between the legal nature of these taxes and double taxation agreements, and considers value creation as a tax principle, the conflict between unilateralism and multilateralism, new concepts of fiscal sovereignty, and the source principle. It concludes with the evaluation of a possible global fiscal pact
- http://library.link/vocab/creatorName
- Asorey, R.O
- Geographic coverage
- International
- Index
- no index present
- Language note
- Spanish
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- digital economy
- e-commerce
- PE
- digital PE
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- significant digital presence
- significant economic presence
- diverted profits tax
- DST
- tax treaty
- Label
- Tributación de la economía digitalizada
- Extent
- 172 p.
- Isbn
- 9788413911410
- Label
- Tributación de la economía digitalizada
- Extent
- 172 p.
- Isbn
- 9788413911410
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-la-econom%C3%ADa-digitalizada/3bfAqbqMXRc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-la-econom%C3%ADa-digitalizada/3bfAqbqMXRc/">Tributación de la economía digitalizada</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-la-econom%C3%ADa-digitalizada/3bfAqbqMXRc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-la-econom%C3%ADa-digitalizada/3bfAqbqMXRc/">Tributación de la economía digitalizada</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
