000			01804nab a2200229 c 4500
999			_c143160 _d143160
003			ES-MaIEF
005			20221006160241.0
007			ta
008			201111t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aOguttu, Annet Wanyana _961635
245		2	_aA critique from a developing country perspective of the proposals to tax the digital economy _c Annet Wanyana Oguttu
260			_c2020
500			_aResumen.
520			_aThe digital economy has revolutionized the way of doing business, but it poses challenges to the effectiveness of current international tax system. The OECD has called on the international community to consider new international tax rules for taxing the digital economy, with a plan to reach consensus by 2020. This article highlights that the feasibility of the new rules should be based on a principled approach. However, before international consensus could be reached, some countries started adopting unilateral measures that threaten the integrity of the international tax system, and they impact on foreign direct investment in developing countries. The article highlights the pros and cons of the proposals from a principled and developing country perspective. With country interests to protect, there is no guarantee that consensus will be reached soon. While uncertainty prevails, the article recommends measures that have historically been used to protect source tax bases and are in line with international tax principles that will be useful for developing countries.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_947507 _aINTERNET
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_947936 _aPAISES EN DESARROLLO
773	0		_9163767 _oWTJ/2020/4 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 4, 2020
942			_cRE