000			01539nab a2200253 c 4500
999			_c145013 _d145013
003			ES-MaIEF
005			20220530134709.0
007			ta
008			211122t2021 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_937435 _aRichter, Wolfram F.
245		4	_aThe taxation of digital services as a rent-extracting policy _c Wolfram F. Richter
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aThe use of digital services is largely nonrival. Profitable supply requires the exercise of market power. Monopolization of supply incentivizes countries to levy import taxes. Small countries are particularly incentivized, which contrasts with well-known findings in trade theory. Indeed, various countries have already introduced special taxes on digital services. If such practice spreads, the quality of digital services will be negatively affected. This paper argues that countries exporting digital services have good reason to respond by promoting an international tax regime in which the profit earned on the remote supply of digital business services is split between the countries involved.
650		4	_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _968422
650		4	_945539 _aIMPORTACION
650		4	_944071 _aEXPORTACION
650		4	_948294 _aRETENCIONES TRIBUTARIAS
773	0		_9166124 _oOP 207/2021/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _gv. 77, n. 3, September 2021, p. 225-246
942			_cART