4.11. Measures to Contain Avoidance or Evasion by Companies Operating in the Digital Economy
| AUTHOR | |
|---|---|
| Gabriel Vadell and Gabriel Bordignon | |
| lectronic document | |
| Spanish and English | |
| CIAT | January 2024 |
Contents note:
The CIAT Executive Secretariat invites you to download and read chapter 4.11. ‘Measures to Contain Avoidance or Evasion by Companies Operating in the Digital Economy’, of the “Manual for the Control of International Tax Planning”, written by Gabriel Vadell and Gabriel Bordignon from the Center of Tax Administration Studies of the Faculty of Political Science at the University of Buenos Aires.
This comprehensive document outlines measures to curb tax avoidance in the digital economy. Some of the key highlights from the chapter are: discussion on the various proposals to change the definition of the ‘permanent establishment’, discussion on how the EU implemented digital services taxes, analysis of the role and implementation of indirect taxes in digital services (as implemented by Argentina, Australia, Canada, Chile, Colombia, Costa Rica, European Union, Mexico, the Netherlands, Paraguay, Peru, Portugal and Uruguay), the potential uses of blockchain technology, proposals for improving control and compliance processes, and more.
Chapter 4.11. is No. 26 published within the framework of the “Manual for the Control of International Tax Planning” and is available in English and Spanish. The complete Manual consists of six sections made up of 42 chapters.