El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (II) = The business model based on sharing goods and/or services : legal frameworks and taxation (II)

Resource Information

The work El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (II) = The business model based on sharing goods and/or services : legal frameworks and taxation (II) 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

El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (II) = The business model based on sharing goods and/or services : legal frameworks and taxation (II)

Creator

• Urquizu Cavallé, Á

Subject

• digital economy
• e-commerce
• electronic services
• VAT
• redistribution principle
• shared services arrangement
• sharing economy
• income tax

Language

eng

Summary

This article analyses, from a tax point of view, the current business model that uses information technologies through virtual platforms to obtain income based on the shared use of goods, services and/or knowledge. The situation that occurs in China with different formats and types of digital platforms where resources are shared, with millions users, shows the development and trend, worldwide, of this new economic form associated with the collaborative economy. This business model based in shared economy, which reduces intermediate links and business cost, with a system of redistribution of income among new economic operators, which competes with traditional business models, proposes a readaptation of the legal-tax systems of each country to this new economic and social reality based on the use of technology

Citation source

In: Quincena fiscal. - Cizur Menor. - (2019), no. 11 ; p. 95-118

Geographic coverage

• Asia
• International

Language note

Spanish