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Author :
Publisher :
ISBN 13 : 9788417466961
Total Pages : 313 pages
Book Rating : 4.4/5 (669 download)
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:
Author : Raquel Álamo Cerrilo
Publisher : Dykinson
ISBN 13 : 8491480234
Total Pages : 186 pages
Book Rating : 4.4/5 (914 download)
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.
Author : Guillermo Sánchez-Archidona Hidalgo
Publisher :
ISBN 13 : 9788413081601
Total Pages : 236 pages
Book Rating : 4.0/5 (816 download)
Download or read book La Tributación de los servicios digitales en la Unión Europea y España written by Guillermo Sánchez-Archidona Hidalgo and published by . This book was released on 2020 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: "La tributación de la economía digital, y más concretamente, de los servicios digitales, va más allá del debate científico y académico sobre su categorización conceptual, y representa un nuevo desafío al que la comunidad internacional no se había enfrentado con anterioridad. Por ello, en este trabajo se pretende hallar el modo de tributación más idóneo para esos servicios digitales y las empresas multinacionales que los prestan, de acuerdo con su forma de hacer negocios en Unión Europea, analizando las opciones disponibles tanto en la imposición directa como indirecta, y las ventajas y desventajas de dichas elecciones. La consecución de dicho objetivo requiere necesariamente discernir cómo (a través de la renta, el patrimonio, el consumo, etc.) y dónde (Impuesto sobre Sociedades, Impuesto sobre el Valor Añadido, impuestos sobre los servicios digitales, u otros) debe gravarse, atendiendo a su vez a los diferentes tipos de empresas multinacionales (las que prestan servicios digitales y las que no). A tal fin, una parte importante del estudio se dedica a analizar, en el marco de la imposición directa, la presencia digital significativa, y en la imposición (in)directa, el Impuesto sobre los Servicios Digitales propuesto en el seno de la Unión Europea y el Impuesto sobre Determinados Servicios Digitales español; además de realizar una serie de propuestas sobre nuevas formas de gravamen de los servicios digitales más allá de los rígidos medidores directos e indirectos de capacidad económica." -- Contracoberta.
Author : Veronica Grondona
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (123 download)
Download or read book Medidas tributarias nacionales sobre la economia digital written by Veronica Grondona and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9788413556673
Total Pages : 856 pages
Book Rating : 4.5/5 (566 download)
Download or read book Retos del derecho financiero y tributario ante los desafíos de la economía digital y la inteligencia artificial written by and published by . This book was released on 2021 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : R. Álamo Cerrillo
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (118 download)
Download or read book Un Cambio de Criterio en la Tributación de la Economía Digital written by R. Álamo Cerrillo and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of the digital economy requires a change of criteria, since the fiscal measures adopted so far have proved inefficient, leading to a base erosion that endangers the maintenance of the Welfare State. Therefore, the OECD and the EU, as well as different jurisdictions unilaterally, try to solve the problem of non-application of the tax adequacy criterion. The states where economic activity takes place are harmed by the obsolescence of the concept of PE, since they observe how the economic transaction takes place in them, but the benefit obtained by this tax takes place in a different state. Therefore, it is necessary to establish a new concept of PE based on the significant digital presence. Some even advocate for the establishment of a specific tax on digital services.
Author : P. Cubiles Sánchez-Pobre
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book La Tributación de la Economía Digital a la Espera de Una Solución Global written by P. Cubiles Sánchez-Pobre and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of digital economy while awaiting a global solution. The current international taxation system does not offer solutions to the new challenges arising from digital economy. Both the EU and the OECD are aware of the problem and are trying to offer a global solution. However, reaching a consensus is difficult and finding rules that satisfy the different interests at stake is taking a long time. In the meantime, some countries are implementing their own interim solutions, specifically, a tax on certain digital services. Among them, Spain (with a draft Bill in Congress) and Italy. Also the EU Commission has proposed a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services. The author analyses what the OECD, the European Union, Spain and Italy have done so far.
Author : Antonio Gutiérrez Guijarro
Publisher :
ISBN 13 : 9781636480251
Total Pages : 86 pages
Book Rating : 4.4/5 (82 download)
Download or read book La fiscalidad, el desafío pendiente de la era digital written by Antonio Gutiérrez Guijarro and published by . This book was released on 2020-11-04 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: Los avances tecnológicos de las últimas décadas han transformado las estructuras económicas y comerciales de nuestra sociedad a un ritmo superior que la adaptación de las normas. Los nuevos modelos de negocio han experimentado un dinámico desarrollo, convirtiéndose algunas de las empresas digitales en las más valoradas en el mercado. El presente trabajo pretende abordar los desafíos que plantea la Economía Digital en materia tributaria, en particular, en el Impuesto sobre Sociedades. Para ello, el trabajo se centra en la definición del concepto de establecimiento permanente, las propuestas de actualización de la OCDE y la UE y el debate acerca de aspectos como la contribución de los usuarios a la cadena de valor. Over the last several decades, the technological advances have changed our society' economic and commercial structures at a higher rate than the adaptation of the Law. The new business models have experienced significant development, making some of the digital companies the most valued in the market. This paper aims to address the challenges posed by the Digital Economy in tax matters, specially, corporate tax. For this, this paper focuses on the definition of the concept of permanent establishment, the proposals for updating the OECD and the EU and the discussions about aspects such as the contribution of users to the value chain.
Author :
Publisher :
ISBN 13 : 9788413084251
Total Pages : 578 pages
Book Rating : 4.0/5 (842 download)
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.
Author : J.P. Jiménez
Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.:/5 (126 download)
Download or read book Tributación Indirecta Sobre la Economía Digital Y Su Potencial Recaudatorio en América Latina : Emparejando la Cancha en Tiempos de Crisis written by J.P. Jiménez and published by . This book was released on 2021 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the mechanisms for collecting VAT on transactions with non-resident individuals operating in the digital economy and estimates their potential collection in Latin American countries.
Author :
Publisher :
ISBN 13 :
Total Pages : 18 pages
Book Rating : 4.:/5 (98 download)
Download or read book Tributación directa de nuevos modelos de negocio en una economía digital written by and published by . This book was released on 2015 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : L.M. Muleiro Parada
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book El Futuro de la Tributación de la Economía Digital en la Unión Europea written by L.M. Muleiro Parada and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The global economy is undergoing a digital transformation and the traditional principles of international taxation are questioned. The current business models demand a fair taxation and adjusted to reality. In addition, turn up the idea of a digital services tax. The European Commission has proposed two directives in this area. One of them, establishes a provisional tax on digital services provided by large companies and, in the longer term, the reformulation of the concept of permanent establishment and the possible subject to taxation of income in corporate tax based on the significant digital presence. This article analyses this EU initiatives.
Author :
Publisher :
ISBN 13 : 9788411635011
Total Pages : 0 pages
Book Rating : 4.6/5 (35 download)
Download or read book Tributación de los datos: ¿la última distopía tributaria? written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Álvaro Falcón Pulido
Publisher : BRILL
ISBN 13 : 9004538518
Total Pages : 193 pages
Book Rating : 4.0/5 (45 download)
Download or read book Tax and Robotics written by Álvaro Falcón Pulido and published by BRILL. This book was released on 2023-12-18 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.
Author : Philippe Gugler
Publisher : Edward Elgar Publishing
ISBN 13 : 1035308681
Total Pages : 525 pages
Book Rating : 4.0/5 (353 download)
Download or read book Handbook of International Business Policy written by Philippe Gugler and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenting essential research on contemporary foreign direct investment policies, this Handbook identifies the wide variety of global policy challenges linked to modern technological, geostrategic and entrepreneurial developments, from electoral uncertainties to rapid digitalization.
Author : María Amparo Grau Ruiz
Publisher : Springer Nature
ISBN 13 : 3031043057
Total Pages : 258 pages
Book Rating : 4.0/5 (31 download)
Download or read book Interactive Robotics: Legal, Ethical, Social and Economic Aspects written by María Amparo Grau Ruiz and published by Springer Nature. This book was released on 2022-05-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.
Author : Ariel Andrés Sánchez Rojas
Publisher : Universidad de los Andes
ISBN 13 : 9587749189
Total Pages : 73 pages
Book Rating : 4.5/5 (877 download)
Download or read book Deconstruct to reconstruct written by Ariel Andrés Sánchez Rojas and published by Universidad de los Andes. This book was released on 2020-01-01 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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, high-speed 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 little-to-no 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.
