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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?

Par Ariel Andrés Sánchez Rojas

Publié par Ediciones Uniandes

Spanish 2020 ISBN 9789587749182
52 lecteurs dans les librairies Publica.la Les lecteurs passent en moyenne 1 min avec ce livre
eBook
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Disponible dans 30 librairies

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À propos de ce livre

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.

Disponibilité

Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? est disponible en eBook dans 30 librairies en ligne. Parmi les librairies qui le proposent : Alpha Books, Bajalibros Argentina, Bajalibros Colombia.

Catégories

Ecommerce Droit Taxation
Audience
young-adults
Langue
Spanish
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Questions fréquentes

Dans quels formats Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? est-il disponible ?
Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? est disponible en eBook dans 30 librairies en ligne.
Où puis-je acheter Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? ?
Vous pouvez acheter Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? sur Alpha Books, Bajalibros Argentina, Bajalibros Colombia. Comparez toutes les options dans la liste de cette page.
Combien de temps faut-il pour lire Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? ?
Les lecteurs des librairies Publica.la passent en moyenne 1 min avec Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy?.

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