000			01533nab a2200241 c 4500
999			_c144489 _d144489
003			ES-MaIEF
005			20220530134706.0
007			ta
008			210804t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_963420 _aEscribano López, Eva
245		0	_aDay 1 of the Spanish digital services tax _b and now what? : a wave of tax policy, legal interpretation and compliance challenges _c Eva Escribano
260			_c2021
500			_aDiponible también en formato electrónico.
500			_aResumen.
520			_aThe Spanish digital services tax came into force on 16 January 2021. This article analyses the main features of the tax and assess the challenges of its implementation, specifically: the delimitation of some of its provisions with the subsequent damage to legal certainty, the access to the data required to calculate the relevant taxable revenues that render the tax ultimately unworkable, and the tax planning opportunities that may be exploited by taxpayers to minimize their tax liabilities. Finally, the doubtful consistency between the design of the tax and the alleged tax policy guideline behind it (i.e., the 'value creation' principle) is assessed.
650		4	_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _968422
650		4	_967011 _aCREACIÓN DE VALOR
650		4	_943113 _aECONOMIA OCULTA
650		4	_aESPAÑA _941092
773	0		_9165344 _oOP 2141/2021/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 149, Issues 6-7, June/July 2021, p. 519-533
942			_cART