000			01737nab a2200217 c 4500
999			_c143159 _d143159
003			ES-MaIEF
005			20201111110303.0
007			ta
008			201111t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968558 _aCugusi, Isabella
245		0	_aProspects for taxation of the digital economy between "tax law and new economy" and "tax law of the new economy" _c Isabella Cugusi
260			_c2020
500			_aResumen.
520			_aThe digital revolution raises the question as to whether the international tax rules remain fit for purpose in an increasingly changing environment. The relationship between the digital economy and the existing categories of international taxation is usually approached assuming the existence of a conflict. Is that the right approach to address the question? Although the term "digital economy" is widely used, it relates only to the digital space while it suggests the exclusion of the physical one. The author of this article has a different standpoint and proposes to develop a model of taxation of the internet that goes beyond the narrowest scope of the digital economy and better reflects the modern economy where the virtual and physical worlds are closely interdependent and interconnected. The study contributes to develop a concept of internet community by establishing why it is likely to be a new qualitative key indicator in the coming decades both for purpose of defining the "sufficient economic presence" and allocating profits.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_947507 _aINTERNET
650		4	_944303 _aFISCALIDAD INTERNACIONAL
773	0		_9163767 _oWTJ/2020/4 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 4, 2020
942			_cRE