Escribano López, Eva
Day 1 of the Spanish digital services tax and now what? : a wave of tax policy, legal interpretation and compliance challenges / Eva Escribano .-- , 2021
Diponible también en formato electrónico.
Resumen.
The Spanish digital services tax came into force on 16 January 2021. This article analyses the main features of the tax and assess the challenges of its implementation, specifically: the delimitation of some of its provisions with the subsequent damage to legal certainty, the access to the data required to calculate the relevant taxable revenues that render the tax ultimately unworkable, and the tax planning opportunities that may be exploited by taxpayers to minimize their tax liabilities. Finally, the doubtful consistency between the design of the tax and the alleged tax policy guideline behind it (i.e., the 'value creation' principle) is assessed.
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
CREACIÓN DE VALOR
ECONOMIA OCULTA
ESPAÑA
Intertax 0165-2826v. 149, Issues 6-7, June/July 2021, p. 519-533
Day 1 of the Spanish digital services tax and now what? : a wave of tax policy, legal interpretation and compliance challenges / Eva Escribano .-- , 2021
Diponible también en formato electrónico.
Resumen.
The Spanish digital services tax came into force on 16 January 2021. This article analyses the main features of the tax and assess the challenges of its implementation, specifically: the delimitation of some of its provisions with the subsequent damage to legal certainty, the access to the data required to calculate the relevant taxable revenues that render the tax ultimately unworkable, and the tax planning opportunities that may be exploited by taxpayers to minimize their tax liabilities. Finally, the doubtful consistency between the design of the tax and the alleged tax policy guideline behind it (i.e., the 'value creation' principle) is assessed.
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
CREACIÓN DE VALOR
ECONOMIA OCULTA
ESPAÑA
Intertax 0165-2826v. 149, Issues 6-7, June/July 2021, p. 519-533