000			02335nab a2200277 c 4500
999			_c146590 _d146590
003			ES-MaIEF
005			20221018184829.0
007			ta
008			221018t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aRozas Valdés, José Andrés _938676
245	1	1	_aA European Internet Access Tax _c José-Andrés Rozas & Joshua Pownall
500			_aDisponible también en formato electrónico.
500			_aResumen
504			_aIncluye referencias bibliográficas.
520			_aThe OECD’s plans to address the challenges posed by the digitalization of the economy are progressing towards a complex system. The work of this international organization is based on two pillars – reallocation of rights and global minimum taxation on corporate profits – which should lead to the adoption of a common international model. Its outcome is uncertain; however, its implementation could require a significant amount of reliable information on the size and territorial distribution of the digital market. This purpose – the configuration of a digital tax census – could be fulfilled by the introduction of a European internet access tax that is a registration tax. Its taxpayers would be the holders of network access rights through telecommunication infrastructures located in the EU territory, and the service providers would function as substitutes for the taxpayers with the right – but not the obligation – to pass on the tax debt to the user. It would necessarily have to be a reduced tax with the objective of census purposes and a tax period of no less than three months. Based on a Catalan experience, which was unsuccessful due to its scope and characteristics, this article explores its possible implementation in the EU, within the framework of the search for solutions to the tax challenges posed by the digitalization of the economy.
650		7	_aECONOMÍA DIGITAL _966104
650		4	_aIMPUESTOS ESPECIALES _946527
650		4	_aINTERNET _947507
650		4	_aPOLITICA FISCAL _948067
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
650		4	_aUNION EUROPEA _948644
700	1		_aPownall, Joshua _970108
773	0		_9168127 _oOP 2141/2022/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, n. 8-9, August-September 2022, p. 604-611
942			_cART