We invite you to download the new chapter 3.19 of the Manual for the Control of International Tax Planning, entitled “Tax compliance risks by companies operating in the digital economy“. In the referred chapter, its authors Gabriel Vadell and Gabriel Bordignon raise general aspects on the functioning of the digital economy and the main tax risks associated with this economy, among them, those whose effect the erosion of the tax base and profit shifting, the effect of double legal taxation and those risks inherent to the use of cryptocurrencies.

We believe that this chapter will be useful for those who wish to learn more about the behavior of subjects operating in the digital economy and its potential effects around tax compliance.

Chapter 3.19 is available in English and Spanish and is the eighth document published in the framework of the CIAT-GIZ-EUROsociAL+ Manual for the Control of International Tax Planning. The complete Manual has 6 chapters made up of 42 sections. New chapters will be published soon.

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