The Resource El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation

El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation

Label
El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
Title
El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
Creator
Subject
Language
eng
Summary
The rise of certain digital activities and new business models brings with it countless benefits and opportunities, but it has also become a challenge for today's tax systems, which requires adjustments to our traditional rules and systems. The international fiscal framework must adapt to the changing sensitivity of digital enterprises, in order to take coordinated measures to avoid the danger of double taxation. The European Union expresses its willingness to work to provide global solutions within the OECD to adapt our rules in the field of taxation, given the overall nature of this issue. Many States, including Spain, have unilaterally adopted provisional tax measures until there is global taxation to mitigate the tax avoidance of these digital companies
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2021), no. 463 ; 26 p
http://library.link/vocab/creatorName
Sánchez Sánchez, E.M
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • DST
  • digital economy
  • domestic tax law
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
Label
El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
Instantiates
Publication
Label
El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
Publication

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