The Resource Transformación digital y justicia tributaria
Transformación digital y justicia tributaria
Resource Information
The item Transformación digital y justicia tributaria represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transformación digital y justicia tributaria represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The digital transformation of the economy forces us to adapt the parameters of tax justice that have shaped international tax standards during the 20th century and allowed notable progress and social, economic and technological development worldwide. The agreements reached at the international level with Pillars I and II augur a hopeful future, although not without problems and technical barriers in their approval process and practical application. The studies in this book address these questions taking into account the diversity with which the new international consensus and the new digital reality are faced by the different economic operators, who compete with each other, and by the various jurisdictions, which must specify their position before the agreement and adjust the exercise of their tax power in attention to (a) the implications arising from said agreements, (b) the collection possibilities that result from them, as well as (c ) to the opportunities offered by a progressive digitization of tax management
- Language
- eng
- Extent
- 336 p.
- Contents
-
- Tributación internacional de la economía digital : el mundo post-BEPS
- García Prats, F.A.
- ; p. 13-58
- Nuevas tecnologías y modelos de negocios : desafíos en materia de política pública tributaria
- Segarra, S.
- ; p. 59-83
- El Monto A(LP) del Pilar 1 de la OCDE
- Braccia, M.F.
- ; p. 85-107
- El artículo 12b del Modelo de Convenio Tributario de las Naciones Unidas
- Protto, C.
- ; p. 109-131
- Debate en materia de la imposición a la renta empresarial producto de la digitalización de la economía : ¿Qué hay de América Latina y el Caribe?
- Riccardi Sacchi, A.
- ; p. 133-171
- La propuesta de un impuesto mínimo global : una mirada crítica
- Parada, L.
- ; p. 173-206
- Estrategias UE de tributación de la economía digital: el impuesto sobre determinados servicios digitales
- Sánchez-Archidona Hidalgo, G.
- ; p. 207-238
- Comercio electrónico y justicia tributaria
- González de Frutos, U.
- ; p. 239-262
- Inteligencia artificial en las Administraciones Tributarias
- Collosa, A
- ; p. 263-310
- Los derechos de los contribuyentes en la era digital
- Virto Aguilar, A.D.
- ; p. 311-336
- Isbn
- 9788411133036
- Label
- Transformación digital y justicia tributaria
- Title
- Transformación digital y justicia tributaria
- Subject
-
- DST
- GloBE Proposal (OECD)
- IIR (OECD)
- MAP
- MLI
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- UN Model
- UTPR (OECD)
- VAT
- allocation of profits
- arm's length principle
- artificial intelligence
- BEPS
- corporate income tax
- cross-border dividend
- developing countries
- digital economy
- e-commerce
- global minimum tax
- information technology
- nexus
- subject to tax
- switchover clause
- tax authorities
- taxpayer rights
- big data
- Language
- eng
- Summary
- The digital transformation of the economy forces us to adapt the parameters of tax justice that have shaped international tax standards during the 20th century and allowed notable progress and social, economic and technological development worldwide. The agreements reached at the international level with Pillars I and II augur a hopeful future, although not without problems and technical barriers in their approval process and practical application. The studies in this book address these questions taking into account the diversity with which the new international consensus and the new digital reality are faced by the different economic operators, who compete with each other, and by the various jurisdictions, which must specify their position before the agreement and adjust the exercise of their tax power in attention to (a) the implications arising from said agreements, (b) the collection possibilities that result from them, as well as (c ) to the opportunities offered by a progressive digitization of tax management
- http://library.link/vocab/creatorName
- García Prats, F.A
- Geographic coverage
- International
- Index
- no index present
- Language note
- Spanish
- Literary form
- non fiction
- Series statement
- Temática Tirant Tributario
- http://library.link/vocab/subjectName
-
- digital economy
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- information technology
- artificial intelligence
- allocation of profits
- nexus
- arm's length principle
- MAP
- developing countries
- UN Model
- corporate income tax
- cross-border dividend
- GloBE Proposal (OECD)
- global minimum tax
- MLI
- IIR (OECD)
- switchover clause
- subject to tax
- UTPR (OECD)
- BEPS
- DST
- VAT
- e-commerce
- tax authorities
- taxpayer rights
- big data
- Label
- Transformación digital y justicia tributaria
- Contents
-
- Tributación internacional de la economía digital : el mundo post-BEPS
- García Prats, F.A.
- ; p. 13-58
- Nuevas tecnologías y modelos de negocios : desafíos en materia de política pública tributaria
- Segarra, S.
- ; p. 59-83
- El Monto A(LP) del Pilar 1 de la OCDE
- Braccia, M.F.
- ; p. 85-107
- El artículo 12b del Modelo de Convenio Tributario de las Naciones Unidas
- Protto, C.
- ; p. 109-131
- Debate en materia de la imposición a la renta empresarial producto de la digitalización de la economía : ¿Qué hay de América Latina y el Caribe?
- Riccardi Sacchi, A.
- ; p. 133-171
- La propuesta de un impuesto mínimo global : una mirada crítica
- Parada, L.
- ; p. 173-206
- Estrategias UE de tributación de la economía digital: el impuesto sobre determinados servicios digitales
- Sánchez-Archidona Hidalgo, G.
- ; p. 207-238
- Comercio electrónico y justicia tributaria
- González de Frutos, U.
- ; p. 239-262
- Inteligencia artificial en las Administraciones Tributarias
- Collosa, A
- ; p. 263-310
- Los derechos de los contribuyentes en la era digital
- Virto Aguilar, A.D.
- ; p. 311-336
- Extent
- 336 p.
- Isbn
- 9788411133036
- Label
- Transformación digital y justicia tributaria
- Contents
-
- Tributación internacional de la economía digital : el mundo post-BEPS
- García Prats, F.A.
- ; p. 13-58
- Nuevas tecnologías y modelos de negocios : desafíos en materia de política pública tributaria
- Segarra, S.
- ; p. 59-83
- El Monto A(LP) del Pilar 1 de la OCDE
- Braccia, M.F.
- ; p. 85-107
- El artículo 12b del Modelo de Convenio Tributario de las Naciones Unidas
- Protto, C.
- ; p. 109-131
- Debate en materia de la imposición a la renta empresarial producto de la digitalización de la economía : ¿Qué hay de América Latina y el Caribe?
- Riccardi Sacchi, A.
- ; p. 133-171
- La propuesta de un impuesto mínimo global : una mirada crítica
- Parada, L.
- ; p. 173-206
- Estrategias UE de tributación de la economía digital: el impuesto sobre determinados servicios digitales
- Sánchez-Archidona Hidalgo, G.
- ; p. 207-238
- Comercio electrónico y justicia tributaria
- González de Frutos, U.
- ; p. 239-262
- Inteligencia artificial en las Administraciones Tributarias
- Collosa, A
- ; p. 263-310
- Los derechos de los contribuyentes en la era digital
- Virto Aguilar, A.D.
- ; p. 311-336
- Extent
- 336 p.
- Isbn
- 9788411133036
Subject
- DST
- GloBE Proposal (OECD)
- IIR (OECD)
- MAP
- MLI
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- UN Model
- UTPR (OECD)
- VAT
- allocation of profits
- arm's length principle
- artificial intelligence
- BEPS
- corporate income tax
- cross-border dividend
- developing countries
- digital economy
- e-commerce
- global minimum tax
- information technology
- nexus
- subject to tax
- switchover clause
- tax authorities
- taxpayer rights
- big data
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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/portal/Transformaci%C3%B3n-digital-y-justicia/Wj3AGNLca54/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transformaci%C3%B3n-digital-y-justicia/Wj3AGNLca54/">Transformación digital y justicia tributaria</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
