3.19. Tax compliance risks by companies operating in the digital economy
| AUTHOR | |
|---|---|
| Gabriel Vadell and Gabriel Bordignon | |
| lectronic document | |
| Spanish and English | |
| CIAT | 2022 |
Contents note:
The CIAT Executive Secretariat is pleased to present a new chapter 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.
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