Retos y alternativas en la tributación de la economía digital

Participación en el Curso de Verano UCM El Escorial


Descripción de la Actividad:

En el seno del Curso de verano de la UCM “Los retos del Derecho ante la economía digital”, la Profa. Saturnina Moreno participó en la mesa redonda “Retos y alternativas en la tributación de la economía digital”.

Más información: PROGRAMA del Curso de Verano.

Categorías: Jornadas, Otros

Fecha y lugar: 19 de julio de 2018


Comments received on the tax challenges of digitalisation by the OECD

Public input provided by Taxation and Digital Economy Project


Descripción de la Actividad:

As part of the work of the Task Force on the Digital Economy of the OECD, a public input was released to provide comments on key issues of digitalisation in the current international tax framework. In this vein, Professor Saturnina Moreno and PhD candidate José Ángel Gómez, on behalf of this research Project, sent their proposals. In short, the public comment sent (Part II, page 275 and followings) defends the updating of permanent establishment concept from traditional fixity to a significant digital and economic presence. Finally, due to the difficulty of achieving an international consensus in this regard, the authors propose either the creation of a new kind of income in the OECD Model Tax Convention for incomes derived from e-commerce or the broading of Royalty concept in the OECD Comentaries to the Model Tax Convention so that cross-border incomes from new business models, such as cloud-based services and 3D printing, are embeeded within it. With these measures, source countries could recover the tax soverignty to tax those digital revenues.

These public comments will be taken into account in the next meeting on tax challenges of digitalisation wich will take place on 1st November at the University of California.

More information:

1. The tax challenges of digitalisation (part 1).

2. The tax challenges of digitalisation (part 2).

Categorías: Comunicaciones, Otros

Fecha y lugar: 25 October 2017 (1st November at the University of California)