Harana Suano, Estefanía

Challenges related to the assessment of VAT by streaming platforms Disney electrónico / Estefanía Harana Suano

Digital businesses have changed the way we access entertainment today, with special tax implications. For this reason, in this article the author analyses in depth the evolution of the VAT landscape in the streaming industry, with a particular focus on the examination on one of the star platforms: Disney+. The study investigates the changing dynamics of this market, exploring how international cooperation plays a crucial role in ensuring fair taxation and sustainable growth in the digital entertainment sector.


IMPUESTO SOBRE EL VALOR AÑADIDO
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
PLATAFORMAS DIGITALES

International VAT Monitor 0925-0832 Vol. 34, no. 5, 2023, p. 203-207

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