Retos del derecho financiero y tributario ante los desafíos de la economía digital y la inteligencia artificial

Resource Information

The work Retos del derecho financiero y tributario ante los desafíos de la economía digital y la inteligencia artificial 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, Books.

Label

Retos del derecho financiero y tributario ante los desafíos de la economía digital y la inteligencia artificial

Contributor

• Gil García, E
• Navarro Faure, A

Subject

• BEPS Project (OECD)
• DST
• GloBE Proposal (OECD)
• aggressive tax planning
• artificial intelligence
• digital economy
• equalization tax
• global minimum tax
• information obligation
• robot tax
• sharing economy
• tax authorities
• taxpayer
• value creation

Language

eng

Summary

This study consists of 38 chapters in which the authors reflect on the challenges that the digital economy and artificial intelligence pose for the doctrine of tax law. The work is structured in three parts: the first part, dedicated to the challenges of the digital economy, addresses issues ranging from the introduction of a minimum global taxation to the introduction of a tax on certain digital services, and their compatibility with double taxation agreements and State aid rules. In the second part, dedicated to the challenges of artificial intelligence, it deals with, inter alia, aspects of the taxation of robots and algorithms. Finally, the work closes with a part dedicated to dogmatic issues of financial and tax law

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

Spanish

Literary form

non fiction

Series statement

Tirant tributario