Nuevos desafios en la fiscalidad internacional del comercio electrónico

Abstract

Evolving new information technologies impact e-commerce, causing enormous complexity in relation to tax issues and fiscal challenges in their international aspect to prevent tax fraud, which driven by globalization affects the principles and fundamentals of today's tax systems. This approach is the subject of attention by the G20, OECD and the European Union Action Plan (BEPS), through the establishment of a standard of international cooperation to address the challenges of the digital economy and strengthen the fight against tax fraud. This new economic reality needs a novel tax model that derives from a single international tax authority to regulate and present a taxation adjusted to e-commerce, which serves universal solutions.