000			03649nam a22003857c 4500
999			_c6451 _d6451
001			00006451
003			ES-MaONT
005			20220805062552.0
008			210407s2021 -us|||dst||| 00| 0 eeng
020			_a978-1-4648-1654-3 (paper)
020			_a978-1-4648-1655-0 (electronic)
024			_d. _2DOI _a10.1596/978-1-4648-1654-3
040			_aES-MaONT _d.
100	1		_94926 _aLucas-Mas, Cristian Óliver
245	1	0	_aTax Theory Applied to the Digital Economy _b: A Proposal for a Digital Data Tax and a Global Internet Tax Agency _c/ Cristian Óliver Lucas-Mas and Raúl Félix Junquera-Varela
260			_aWashington, DC : _bWorld Bank Group, _c2021
300			_a135 p. _b: gráf. _c; 1 documento PDF
336			_atexto (visual) _2isbdcontent
337			_aelectrónico _2isbdmedia
338			_arecurso en línea _2rdacarrier
504			_aBibliografía: p. 129
520			_aDigital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyses the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries' tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation
540			_aThis work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) http:// creativecommons.org/licenses/by/3.0/igo. _bThe World Bank Group
650		7	_aEconomía digital _2 _92223
653			_ateoría fiscal
653			_aimpuestos
653			_adatos digitales
653			_aempresas
653			_ateoría tributaría
653			_aDigital Data Tax (DDT)
700	2		_94927 _aJunquera-Varela, Raúl Félix
710	2		_aBanco Mundial _9948
856	4		_uhttps://openknowledge.worldbank.org/bitstream/handle/10986/35200/9781464816543.pdf?sequence=1&isAllowed=y _yAcceso al documento _x0 _qpdf
942			_2z _cLIB