Digital trade in services and taxation
: white paperAutor(es):
World Economic Forum
Editor: Geneva : World Economic Forum, October 2021Descripción: 29 p. : il. ; 1 documento PDFTipo de contenido: texto (visual) Tipo de medio: electrónico
Tipo de soporte: recurso en líneaTema(s): Empresas
| Comercio electrónico | digitalización | fiscalidad digital | DST | Impuestos a los servicios digitalesRecursos en línea: 
Acceso al documentoMás información Resumen: 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.
| Tipo de ítem | Ubicación actual | Colección | Signatura | Estado | Notas | Fecha de vencimiento | Código de barras |
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Informes
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CDO
El Centro de Documentación del Observatorio Nacional de las Telecomunicaciones y de la Sociedad de la Información (CDO) os da la bienvenida al catálogo bibliográfico sobre recursos digitales en las materias de Tecnologías de la Información y telecomunicaciones, Servicios públicos digitales, Administración Electrónica y Economía digital.
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Colección digital | Acceso libre online | 1000020176957 |
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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