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Deconstruct to reconstruct

Is it Possible to Tax the Digital Economy?

Ariel Andrés Sánchez Rojas
Derecho

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 new business models such as app stores, online advertising, cloud computing, participative network platforms, high-speed trading, and online payment services have 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 had similar experiences.

Detalles de la publicación

ISBN impreso 9789587749182
ISBN electrónico 9789587749199
Codigo DOI http://dx.doi.org/10.15425/2017.292
Año de publicación 2020
Mes de Publicación Enero
Edición Primera edición
Formato Rústica
Número de páginas 80
Tamaño 14 x 21 cm
Precio 20.000

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Calle 19 No. 3 - 10, Edificio Barichara, Torre B - Oficina 1401 // Teléfono (571) 3394949, Ext. 2133 // Email: infeduni@uniandes.edu.co // Código postal 111711 //Universidad de los Andes | Vigilada Mineducación / Reconocimiento como Universidad: Decreto 1297 del 30 de mayo de 1964 / Reconocimiento personería jurídica: Resolución 28 del 23 de febrero de 1949 Minjusticia