The digitalization of the economy (digital transformation of traditional activities) together with the emergence of new digital economic models (the new digital economy) represent, among many social, competitive, labor consequences – a challenge for traditional taxation, both in terms of adaptation of its concepts and usual mechanisms as in the definition of new alternatives.

The purpose of this Working Document is to offer a synthetic and pragmatic approach to (i) the economic dimension of the digital challenge, (ii) the challenges it poses in the tax scope -with emphasis on its administration- and (iii) the possible options to respond to them.

This study has been prepared by Santiago Díaz de Sarralde Miguez, Director of Tax Studies and Research of CIAT (Inter-American Center of Tax Administrations).

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