Publication: El Proyecto europeo sobre fiscalidad de la economía digital
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2020-07-10
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Abstract
A lo largo del trabajo hemos analizado la nueva realidad cambiante del entorno digital y los nuevos modelos empresariales y cómo ante ellos debe reaccionar el sistema tributario nacional español e internacional. Hemos profundizado en las nuevas iniciativas y proyectos principales que se están desarrollando en el marco internacional y en el marco de la Unión Europea así como los principales retos y obstáculos a los que se debe hacer frente para adoptar estas medidas. Por último, analizaremos las consecuencias y compararemos las diferentes propuestas que se están considerando y el Impuesto Digital español.
Throughout the work we have analyzed the new changing reality of the digital environment and the new business models and how the Spanish and international national tax system should react to them. We have delved into the new initiatives and main projects that are being developed in the international framework and within the framework of the European Union, as well as the main challenges and obstacles that must be faced in order to adopt these measures. Finally, we analyze the consequences and compare the different proposals that are being considered and the Spanish Digital Tax.
Throughout the work we have analyzed the new changing reality of the digital environment and the new business models and how the Spanish and international national tax system should react to them. We have delved into the new initiatives and main projects that are being developed in the international framework and within the framework of the European Union, as well as the main challenges and obstacles that must be faced in order to adopt these measures. Finally, we analyze the consequences and compare the different proposals that are being considered and the Spanish Digital Tax.