Economía digital, responsabilidad social tributaria y erosión de las bases imponibles

Resource Information

The work Economía digital, responsabilidad social tributaria y erosión de las bases imponibles represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Economía digital, responsabilidad social tributaria y erosión de las bases imponibles

Creator

• Álamo Cerrillo, R

Subject

• PE
• ability to pay
• aggressive tax planning
• base erosion
• corporate social responsibility
• BEPS
• exchange of information
• tax burden
• tax haven
• taxpayer
• zero rate
• digital economy

Language

• spa
• eng

Summary

Digital economy, tax social responsibility and base erosion. The support of the Welfare State is based on the fact that citizen-taxpayers contribute to it based on their economic capacity. However, focusing on the business sector, certain taxpayers choose to look for sites with a lower and even zero tax burden, maximizing their own benefit but giving rise to unwanted social effects for all citizens. That is why international organizations, such as OECD and EU, call for new technologies not to be an incentive for corporate relocation and the implementation of aggressive tax planning, but for the development and expansion of the digital economy to help to increase tax revenues in a more efficient and fair way

Citation source

In: Quincena fiscal. - Cizur Menor. - (2018), no. 13 ; p. 73-92

Geographic coverage

• European Union
• International
• Europe

Language note

Spanish