000			01639nab a2200241 c 4500
999			_c140593 _d140593
003			ES-MaIEF
005			20230613153615.0
007			ta
008			190514t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_944592 _aValente, Piergiorgio
245			_aGeotaxation and the digital _bJanus in the mirror _c Piergiorgio Valente
260			_c2019
500			_aResumen.
520			_aThis 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.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_954025 _aTECNOLOGÍA DE LA INFORMACIÓN
650		4	_97307 _aADMINISTRACION TRIBUTARIA
773	0		_9160272 _oOP 2141/2019/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 4, April 2019, p. 382-390
942			_cART