Deconstruct to reconstruct
Is it possible to tax the digital economy?By Ariel Andrés Sánchez Rojas
Length2h
About this audiobook
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.
Audiobook details
GenreBusiness and Economics
Length2 hrs
Narrated byListen with 1,000+ voices
FormateBook with Audio
Publish dateJan 1, 2020
LanguageSpanish
Table of contents
1DECONSTRUCT TO RECONSTRUCT
2COLECCIÓN CRÍTICA TRIBUTARIA
3Introduction: Deconstruct to Reconstruct
41 Historical Overview: The Benefit Principle or Exchange Theory
5DECONSTRUCT TO RECONSTRUCT
Show all chaptersShow less
62 The Digital Economy and Its Core: Big Data and E-Commerce
7DECONSTRUCT TO RECONSTRUCT
81 OECD, “Action 1: Addressing the Tax Challenges of the Digital
92 OECD, “Action 1: Addressing the Tax Challenges of the Digital
103 OECD, “Action 1: Addressing the Tax Challenges of the Digital
11DECONSTRUCT TO RECONSTRUCT
1210 Dirección Nacional de Planeación (DNP), Documento CONPES
133 Is It Possible to Tax Digital Economy Companies?
14DECONSTRUCT TO RECONSTRUCT
155 The Treaty on European Union (TEU Post-Lisbon: European
166 The Treaty on European Union (TEU Post-Lisbon) European
1714 European Commission, Common Consolidated Corporate Tax
18Germany
19Slovakia
2015 European Commission, Common Consolidated Corporate Tax
2120 Richard A. Westin, International Taxation of Electronic Commerce
2221 National Bellas Hess v. Department of Revenue, 386 US 753
2325 EY, Worldwide VAT, GST and Sales Tax Guide (London: Ed.
2426 EY, Worldwide VAT, GST and Sales Tax Guide (London: Ed.
2527 EY, Worldwide VAT, GST and Sales Tax Guide (London: Ed.
2628 EY, Worldwide VAT, GST and Sales Tax Guide (London: Ed.
2729 EY, Worldwide VAT, GST and Sales Tax Guide (London: Ed.
2830 Congress of the Republic of Chile, Proyecto de Ley Moderni-
294 How to Tax Digital Economy Companies
3035 Raffaele Russo ed., Fundamentals of International Tax Planning
3136 Following OECD Commentaries on Article 5(1) of the OECD
32Indirect Taxes
33How Does Transfer Pricing Work?
3456 Professor Francesco Parlatore (conference, International Tax
3557 OECD MC, Commentaries on article 9.6 “Corresponding adjust-
3661 Development, Enhancement, Maintenance, Protection, Ex-
3767 Maintenance and repairs, salary and wages, and amortiza-
3868 Brian J. Arnold, International Tax Primer (The Netherlands:
3973 More on OECD Discussion Drafts, Chapter VI. Special Consid-
40DECONSTRUCT TO RECONSTRUCT
4174 GlaxoSmithKline Holdings (America) Inc v. Commissioner, 117
42Conclusions
43DECONSTRUCT TO RECONSTRUCT
44BIBLIOgRAPHY
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