Digital trade in services and taxation : white paper / World Economic Forum .-- Geneva : World Economic Forum, October 2021 .-- 29 p. : il. ; 1 documento PDF

Digitalization has prompted growing regulatory interest, including in the area of digital taxation. Many governments have proposed and implemented digital services taxes (DSTs), even as 140 countries work to update international corporate tax rules in the context of digitalization through the OECD Inclusive Framework. DSTs vary in scope, design and implementation across jurisdictions, and their incidence and impact on firms and economies is still being understood. This white paper is a preliminary inquiry into the effects of DSTs on trade, investment and competition, drawing from multistakeholder interviews and a survey of firms facing these measures.

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Empresas
Comercio electrónico


digitalización
fiscalidad digital
DST
Impuestos a los servicios digitales


World Economic Forum
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