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Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy?

Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy?

Von Ariel Andrés Sánchez Rojas

Herausgegeben von Ediciones Uniandes

Spanish 2020 ISBN 9789587749182
52 Leser in Publica.la-Buchhandlungen Leser verbringen durchschnittlich 1 Min. mit diesem Buch
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Über dieses Buch

Deconstruct to reconstruct seeks to use a modern benefit principle theory that will allow tax authorities to tax companies in the digital economy, assuring they pay taxes in the countries in which they operate. The emergence of a new business models such as app stores, online advertising, cloud computing, participative network platforms, highspeed trading, and online payment services has reshaped the global economy and made it difficult for tax authorities to determine what and where to tax. Technologies in the new digital economy make it possible for companies to operate in countries without being physically present. While companies such as Netflix, Google, and AirBnB provide services and earn profits in different countries, tax loopholes and intricate tax planning enable them to pay littletono taxes in many of these countries. For example, Netflix earned more than US$100 billion in Colombia in 2016, but it did not pay any direct or indirect taxes in the country. The absence of a specific tax or legal rule that targets digital companies has prevented Colombian tax authorities from taxing Netflix or any other company of the sort. Many tax authorities around the world have similar experiences.

Verfügbarkeit

Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? ist als eBook in 30 Online-Buchhandlungen erhältlich. Zu den Buchhandlungen, die es führen, gehören Alpha Books, Bajalibros Argentina, Bajalibros Colombia.

Kategorien

Ecommerce Recht Taxation
Audience
young-adults
Sprache
Spanish
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Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? ist als eBook in 30 Online-Buchhandlungen erhältlich.
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Du kannst Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? bei Alpha Books, Bajalibros Argentina, Bajalibros Colombia kaufen. Vergleiche alle Optionen in der Liste auf dieser Seite.
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Leser in Publica.la-Buchhandlungen verbringen im Schnitt etwa 1 Min. mit Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy?.

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