Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
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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.
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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
- Language
- 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
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Context of Economía digital, responsabilidad social tributaria y erosión de las bases imponiblesWork of
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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/resource/O4GxNW5zYxk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/O4GxNW5zYxk/">Economía digital, responsabilidad social tributaria y erosión de las bases imponibles</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>