Digital economy and taxation The digital economy, which is the new economy and not a part of it, challenges the principles that underpinned international taxation in recent decades, with its particularities: The principles of taxation, which are now obsolete to deal with the new business models of digital companies and…
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The current crisis that threatens life and social coexistence incited me to think about the effects that man-made technological tools produce on the socio-economic conditions of the pandemic that humanity suffers. Paulo Coelho wrote that a hammer would make no sense if there were no nails to hit in the…
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We intend to analyze the tax aspects of the digital economy based on the principle embodied in Action 1 of BEPS, concerning the digital economy, to achieve ” … a better alignment between the localization of taxable profits and the localization of economic activities and the creation of value”. In…
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Small individual taxpayers, micro and small enterprises (SMEs)have always been , have always been a factor of concern among tax policy makers. On one hand, since they constitute the largest universe of taxpayers (60 to 96% depending on the country), on the other their importance in the collection in the…
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INTRODUCTION. The ongoing coronavirus pandemic has led many tax administrations (TAs) to close their offices and move quickly towards e-government. As a result, and specifically in the information and assistance function, they have had to strengthen the digital contact channels and quickly migrate to what is known as the virtual…
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The role of the state in the new reality. Few of us perhaps, remember a futuristic series , known as “The Jetsons”[1], which without doubt, anticipated many years ago, imagining a reality, in some aspects, very similar to that of our times, outlined from the implementation of the measures of…
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