000			01540nab a2200253 c 4500
003			ES-MaIEF
005			20180629115843.0
007			ta
008			180628s2018 ne |||||o|||| 00| 00eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_92063 _aSchön, Wolfgang
245		0	_aTen questions about why and how to tax the digitalized economy _c Wolfgang Schön
260			_c2018
500			_aDisponible en la Biblioteca del IEF únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the author raises major policy questions with regard to current OECD and EU projects which aim at the taxation of the digitalized economy. He lays out the basic choice between tax measures securing one-time taxation of profits and a full shift of taxing rights towards market countries, and he presents options including dedicated new taxes on digital transactions, a realignment of source rules or (preliminary) withholding taxes. He concludes that the currently discussed new set of rules based on the notion of "digital presence" seems less in line with the traditional understanding of the corporate tax than a set of rules based on the notion of "digital investment".
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_947460 _aIMPUESTOS
773	0		_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 4/5 (Special issue), 2018, p. 278-292
856			_uhttps://online.ibfd.org/kbase/
942			_cART
999			_c138442 _d138442