Valente, Piergiorgio
Geotaxation and the digital Janus in the mirror / Piergiorgio Valente .-- , 2019
Resumen.
This article explores the changes that cyberspace and modern geotaxation imply for the state, as historically the main actor in the international tax scenario and the respective potential development of such scenario. The section 2 includes an analysis of the traditional role of modern states and its evolution due to the influence of geotaxation factors, such as state cooperation and tax havens. Section 3 examines the challenges set forth by the development of cyberspace to the historical role of the state and questions arising from an international tax perspective. Section 4 considers the future, outlining a direction towards an optimal international tax framework in the current context. Finally, the author concludes that the role of the state must be reinvented to respond to the cyber-reality: compromises are required and flexibility to adapt to continuous transition.
FISCALIDAD INTERNACIONAL
ECONOMÍA DIGITAL
TECNOLOGÍA DE LA INFORMACIÓN
ADMINISTRACION TRIBUTARIA
Intertax 0165-2826 v. 47, n. 4, April 2019, p. 382-390
Geotaxation and the digital Janus in the mirror / Piergiorgio Valente .-- , 2019
Resumen.
This article explores the changes that cyberspace and modern geotaxation imply for the state, as historically the main actor in the international tax scenario and the respective potential development of such scenario. The section 2 includes an analysis of the traditional role of modern states and its evolution due to the influence of geotaxation factors, such as state cooperation and tax havens. Section 3 examines the challenges set forth by the development of cyberspace to the historical role of the state and questions arising from an international tax perspective. Section 4 considers the future, outlining a direction towards an optimal international tax framework in the current context. Finally, the author concludes that the role of the state must be reinvented to respond to the cyber-reality: compromises are required and flexibility to adapt to continuous transition.
FISCALIDAD INTERNACIONAL
ECONOMÍA DIGITAL
TECNOLOGÍA DE LA INFORMACIÓN
ADMINISTRACION TRIBUTARIA
Intertax 0165-2826 v. 47, n. 4, April 2019, p. 382-390