The Resource Un cambio de criterio en la tributación de la economía digital = A change of criteria in the taxation of the digital economy

Un cambio de criterio en la tributación de la economía digital = A change of criteria in the taxation of the digital economy

Label
Un cambio de criterio en la tributación de la economía digital = A change of criteria in the taxation of the digital economy
Title
Un cambio de criterio en la tributación de la economía digital = A change of criteria in the taxation of the digital economy
Creator
Subject
Language
  • spa
  • eng
Summary
Taxation of the digital economy requires a change of criteria, since the fiscal measures adopted so far have proved inefficient, leading to a base erosion that endangers the maintenance of the Welfare State. Therefore, the OECD and the EU, as well as different jurisdictions unilaterally, try to solve the problem of non-application of the tax adequacy criterion. The states where economic activity takes place are harmed by the obsolescence of the concept of PE, since they observe how the economic transaction takes place in them, but the benefit obtained by this tax takes place in a different state. Therefore, it is necessary to establish a new concept of PE based on the significant digital presence. Some even advocate for the establishment of a specific tax on digital services
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 20 ; p. 77-94
http://library.link/vocab/creatorName
Álamo Cerrillo, R
Geographic coverage
  • European Union
  • Europe
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • digital economy
  • BEPS
  • PE
  • digital PE
  • significant digital presence
  • exchange of information
  • DST
  • tax planning
Label
Un cambio de criterio en la tributación de la economía digital = A change of criteria in the taxation of the digital economy
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/O-Q/QUINFI/20_77-94.pdf
Publication
Note
20200205

Library Locations

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      52.3736660 4.9336932
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