La economía digital y el comercio electrónico. Su incidencia en el sistema tributario

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Author :
Publisher : Dykinson
ISBN 13 : 8491480234
Total Pages : 186 pages
Book Rating : 4.4/5 (914 download)

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Book Synopsis La economía digital y el comercio electrónico. Su incidencia en el sistema tributario by : Raquel Álamo Cerrilo

Download or read book La economía digital y el comercio electrónico. Su incidencia en el sistema tributario written by Raquel Álamo Cerrilo and published by Dykinson. This book was released on 2016-11-24 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: En la adaptación de los sistemas tributarios actuales a la nueva realidad comercial, y en especial al IVA, parece razonable pensar que es necesario que se establezca una mayor cooperación entre los Estados, llevando a cabo un intercambio de información más efectivo. Esto permitiría la realización de auditorías conjuntas, de forma que las prácticas fraudulentas serían más difíciles de poner en marcha, lo que repercutiría de forma positiva sobre la recaudación fiscal. Por ello, desde la UE se propone la creación de una Oficina Europea contra el Fraude - European Public Prosecutor´s Office -. Si bien, para la efectividad de la misma, sería necesario que la cooperación entre Estados no se limitara al ámbito de la UE, sino que es establecieran nexos de cooperación con países terceros.

La economía digital y el comercio electrónico

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Publisher :
ISBN 13 : 9788490859841
Total Pages : 186 pages
Book Rating : 4.8/5 (598 download)

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Book Synopsis La economía digital y el comercio electrónico by :

Download or read book La economía digital y el comercio electrónico written by and published by . This book was released on with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Economía digital y comercio electrónico

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Author :
Publisher :
ISBN 13 : 9788484082040
Total Pages : 273 pages
Book Rating : 4.0/5 (82 download)

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Book Synopsis Economía digital y comercio electrónico by : Alvaro Gómez Vieites

Download or read book Economía digital y comercio electrónico written by Alvaro Gómez Vieites and published by . This book was released on 2002 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tendencias y desafíos fiscales de la economía digital

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Author :
Publisher :
ISBN 13 : 9788491523918
Total Pages : 756 pages
Book Rating : 4.5/5 (239 download)

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Book Synopsis Tendencias y desafíos fiscales de la economía digital by : José Ángel Gómez Requena

Download or read book Tendencias y desafíos fiscales de la economía digital written by José Ángel Gómez Requena and published by . This book was released on 2017 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Retos y oportunidades de la administración tributaria en la era digital

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Author :
Publisher :
ISBN 13 : 9788413084251
Total Pages : 578 pages
Book Rating : 4.0/5 (842 download)

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Book Synopsis Retos y oportunidades de la administración tributaria en la era digital by :

Download or read book Retos y oportunidades de la administración tributaria en la era digital written by and published by . This book was released on 2019 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Esta obra pretende estudiar el impacto, los desafíos y las oportunidades que suponen para los sistemas fiscales vigentes tanto la irrupción de las tecnologías digitales como la economía digital. Para ello, estructura el estudio de estas cuestiones en tres grandes bloques: Parte I: Fiscalidad y Economía digital: retos y oportunidades Parte II: Oportunidades para la administración tributaria en la era digital. Parte III Retos y oportunidades del ordenamiento tributario ante nuevos modelos de negocio: el caso de la economía colaborativa. Así, en una primera parte se analiza las distintas propuestas para alcanzar soluciones que permitan garantizar una fiscalidad justa y efectiva en el ámbito de la economía digital. Concretamente, diferentes autores analizan las distintas propuestas para solucionar esta situación y que han ido poniendo sobre la mesa la OCDE, la UE o, incluso, algunos Estados de forma unilateral -el caso de España-. Una vez puesto de manifiesto algunos de los retos a los que se enfrentan los sistemas tributarios la segunda parte de la obra se adentra en las oportunidades que la era digital abre a las administraciones públicas. A través de varios capítulos se estudia cómo las nuevas tecnologías pueden ayudar a mejorar la gestión de los tributos, ofreciendo soluciones para reducir las cargas administrativas, facilitar la colaboración entre autoridades fiscales y luchar contra la evasión fiscal. En este sentido, se lleva a cabo una aproximación sobre tecnologías concretas que pueden ser adoptadas por las administraciones públicas para hacer frente a estos desafíos. Por último, la tercera parte de esta obra colectiva se destina a concretar los retos y oportunidades puestos de manifiesto en capítulos anteriores en un modelo concreto de negocio surgido en el contexto de la economía digital como es la llamada economía colaborativa. A este respecto, se abordan tanto las cuestiones fiscales a las que tienen que hacer frente las propias plataformas mientras como los retos que implican las rentas generadas por usuarios de determinados modelos de negocio surgidos en el ámbito de la economía colaborativa. A mayor abundamiento, la obra también trata de acerca de ofrecer soluciones efectivas e innovadoras que mejoren el cumplimiento de las obligaciones fiscales y su aplicación en este ámbito al tiempo que no introducen barreras adicionales al desarrollo de este nuevo sector. Concretamente, desde el punto de vista del usuario que obtiene rentas a través de las plataformas, varios autores presentan estudios tanto nacionales como de derecho comparado acerca de la introducción de medidas dirigidas aumentar el cumplimiento de sus obligaciones fiscales.

Comercio internacional y economía colaborativa en la era digital

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Author :
Publisher :
ISBN 13 : 9788413084619
Total Pages : 370 pages
Book Rating : 4.0/5 (846 download)

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Book Synopsis Comercio internacional y economía colaborativa en la era digital by : Paola del Valle Baudino

Download or read book Comercio internacional y economía colaborativa en la era digital written by Paola del Valle Baudino and published by . This book was released on 2019 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tributación de la economía digital

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Publisher :
ISBN 13 : 9788417466961
Total Pages : 313 pages
Book Rating : 4.4/5 (669 download)

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Book Synopsis Tributación de la economía digital by :

Download or read book Tributación de la economía digital written by and published by . This book was released on 2020 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Latin America on Its Path Into the Digital Age

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Author :
Publisher : United Nations Publications
ISBN 13 :
Total Pages : 120 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Latin America on Its Path Into the Digital Age by : Martin R. Hilbert

Download or read book Latin America on Its Path Into the Digital Age written by Martin R. Hilbert and published by United Nations Publications. This book was released on 2001 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication investigates the impact of modern information and communication technologies (ICTs) on Latin America. In analyzing the special characteristics of Latin America with regard to the integration of ICTs, the publication focuses on five main areas - access, regulatory framework, financing, education and the so-called soft factor.

From Industrial Economics to Digital Economics

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Author :
Publisher : United Nations Publications
ISBN 13 : 9789211212976
Total Pages : 133 pages
Book Rating : 4.2/5 (129 download)

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Book Synopsis From Industrial Economics to Digital Economics by : Martin R. Hilbert

Download or read book From Industrial Economics to Digital Economics written by Martin R. Hilbert and published by United Nations Publications. This book was released on 2001 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to lay a wide-ranging base for untangling the digital economy, in order to facilitate and moderate the high-speed evolution and create an awareness of the new economic coherence. It attempts to show the differences between industrial and digital economics. It finds that old models based on methods of traditional industrial economics still provide a stable framework for analysis of the new age economy whilst also highlighting the need for future refocusing.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

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Author :
Publisher : OECD Publishing
ISBN 13 : 926434411X
Total Pages : 88 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by : OECD

Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.

Tax Challenges Arising from Digitalisation – Interim Report 2018

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Author :
Publisher : OECD
ISBN 13 : 9264301763
Total Pages : 260 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Tax Challenges Arising from Digitalisation – Interim Report 2018 by : Collectif

Download or read book Tax Challenges Arising from Digitalisation – Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Medellín: environment urbanism society

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Publisher : Universidad EAFIT
ISBN 13 : 9587201140
Total Pages : 381 pages
Book Rating : 4.5/5 (872 download)

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Book Synopsis Medellín: environment urbanism society by : Michel Hermelin Arbaux

Download or read book Medellín: environment urbanism society written by Michel Hermelin Arbaux and published by Universidad EAFIT. This book was released on 2012-01-01 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent times what has become known as "the case of Medellín " has generated a growing interest in the international community. These urban transformation that Medellín has experimented have become a focus of attention and reference for experts in many fields, around the world. The book ́Medellin: Environment, Urbanism and Society ́, that now published the Center for Urban and Environmental Studies, Urbam, of EAFIT University is a testimony of the value given by our culture to the accomplishments of the city, to the idea of the public sphere and the growing relationship between the technical sphere and the political sphere, understood in the broad sense as a form of disciplinary knowledge and construction of civil society. This book brings together a knowledge of the city from multiple perspectives; knowledge that is, without any doubt, impressive for its extension and profoundity, as well as for its capacity to combine objective data with conceptual reflections about the scope and impact of the different perspectives concerning the theme of urban transformation and the different actors that have participated in such processes. The book weaves a broad net over the city, its history and development, adopting a multidisciplinary vision. I think that this will be the first step in creating a speech that might finally liberate itself from the strict disciplinary boundaries, building a trans-disciplinary perspective that can amplify the urban dimension of the city. This is the beginning of a profound and complex reflection that is, at the same time, a project of knowledge and an instrument of action and participation.

Knowledge Management in Organizations

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Author :
Publisher : Springer
ISBN 13 : 3030214516
Total Pages : 549 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis Knowledge Management in Organizations by : Lorna Uden

Download or read book Knowledge Management in Organizations written by Lorna Uden and published by Springer. This book was released on 2019-06-11 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the refereed proceedings of the 14th International Conference on Knowledge Management in Organizations, KMO 2019, held in Zamora, Spain, in July 2019. The 46 papers accepted for KMO 2019 were selected from 109 submissions and are organized in topical sections on: knowledge management models and analysis; knowledge transfer and learning; knowledge and service innovation; knowledge creation; knowledge and organization; information systems and information science; data mining and intelligent science; social networks and social aspects of KM; big data and IoT; and new trends in IT.

Building a New Future

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Publisher : UN
ISBN 13 : 9789211220537
Total Pages : 232 pages
Book Rating : 4.2/5 (25 download)

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Book Synopsis Building a New Future by : United Nations

Download or read book Building a New Future written by United Nations and published by UN. This book was released on 2021-05-31 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication argues that Latin America and the Caribbean are in a position to move towards a "big push for sustainability" through a combination of economic, industrial, social and environmental policies capable of driving an equal and sustainable recovery and relaunching development in the region. Comprised of five chapters, the publication studies the three crises (slow growth, growing inequality and the environmental emergency) affecting economies and societies around the world, placing particular focus on those of Latin America and the Caribbean. It goes on to present a framework for analysing these crises in an integrated manner and measuring their magnitude in the specified regions. It then examines the quantitative impacts on growth, emissions, income distribution and the external sector under different policy scenarios, highlighting the potential of various policy combinations to forge a more dynamic growth path, with lower emissions and greater equality. Further identifying seven sectors that can drive sustainable development and proposing policies to foster these sectors, the publication concludes with an analysis that links up macroeconomic, industrial, social and environmental policies and the role of the State in building consensus for their implementation.

Permanent Establishment

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403520647
Total Pages : 957 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Permanent Establishment by : Arvid Aage Skaar

Download or read book Permanent Establishment written by Arvid Aage Skaar and published by Kluwer Law International B.V.. This book was released on 2020-06-19 with total page 957 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.

The North American Mosaic

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Publisher :
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis The North American Mosaic by : Commission for Environmental Cooperation (Montréal, Québec). Secretariat

Download or read book The North American Mosaic written by Commission for Environmental Cooperation (Montréal, Québec). Secretariat and published by . This book was released on 2001 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Mosaic has four overarching features. First, it is, to the extent feasible, based on comparable information on the status and trends of major indicators of the state of the environment in Canada,Mexico, and the United States. Second, the report confirms that these three countries together make up an incredibly complex, dynamic, and interconnected ecosystem in which humans play a dominant and decisive role. Third, the report raises important and sometimes disquieting questions concerning the sustainability of some current trends. Finally, the report is a reminder that our economic, social, and physical well-being are utterly dependent on the life-sustaining services provided by nature. This report emphasizes the importance of developing mutually compatible economic, social, and environmental goals and policies across the three-country region.