000			01810nam a22003257c 4500
001			00006763
003			ES-MaONT
005			20211020154016.0
008			211020t2021 a|||f t|||i00| 0 eng d
040			_aES-MaONT
245	0	0	_aDigital trade in services and taxation _b: white paper _c/ World Economic Forum
260			_aGeneva : _bWorld Economic Forum, _cOctober 2021
300			_a29 p. _b: il. _c; 1 documento PDF
336			_atexto (visual) _2isbdcontent
337			_aelectrónico _2isbdmedia
338			_arecurso en línea _2rdacarrier
520			_aDigitalization 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.
540			_aAll rights reserved _b; World Economic Forum
650		0	_aEmpresas _92189
650		0	_aComercio electrónico _92
653			_adigitalización
653			_afiscalidad digital
653			_aDST
653			_aImpuestos a los servicios digitales
710			_aWorld Economic Forum _92608
856	4		_uhttps://www3.weforum.org/docs/WEF_Digital_Trade_in_Services_and_Taxation_2021.pdf _x0 _yAcceso al documento _qpdf
856	4		_uhttps://www.weforum.org/whitepapers/digital-trade-in-services-and-taxation _x0 _yMás información
942			_cINF _2z
999			_c6763 _d6763