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The Resource Tributación de la economía digitalizada

Tributación de la economía digitalizada

Label
Tributación de la economía digitalizada
Title
Tributación de la economía digitalizada
Creator
Subject
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
Instantiates
Publication
Extent
172 p.
Isbn
9788413911410
Label
Tributación de la economía digitalizada
Publication
Extent
172 p.
Isbn
9788413911410

Library Locations

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