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

By: Harana Suano, Estefanía.
Material type: ArticleArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ECONOMÍA DIGITAL | SERVICIOS DIGITALES | PLATAFORMAS DIGITALES In: International VAT Monitor Vol. 34, no. 5, 2023, p. 203-207Summary: 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.
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IVM/2023/5-3 (Browse shelf) Available IVM/2023/5-3

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.

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