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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?

Por Ariel Andrés Sánchez Rojas

Publicado por Ediciones Uniandes

Spanish 2020 ISBN 9789587749182
52 leitores em livrarias da Publica.la Os leitores passam em média 1 min com este livro
eBook
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Disponível em 30 livrarias

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Sobre este livro

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.

Disponibilidade

Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? está disponível como eBook em 30 livrarias online. Entre as livrarias que o vendem estão Alpha Books, Bajalibros Argentina, Bajalibros Colombia.

Categorias

Geral Direito Tributação
Audience
young-adults
Idioma
Spanish
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Em quais formatos Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? está disponível?
Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? está disponível como eBook em 30 livrarias online.
Onde posso comprar Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy??
Você pode comprar Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy? em Alpha Books, Bajalibros Argentina, Bajalibros Colombia. Compare todas as opções na lista desta página.
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Os leitores das livrarias da Publica.la passam em média 1 min com Deconstruct to reconstruct. Is it Possible to Tax the Digital Economy?.

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