DECONSTRUCT TO RECONSTRUCT. IS IT POSSIBLE TO TAX THE DIGITAL ECONOMY?

Descripción

Deconstruct to Reconstruct seeks to use a modern benefit principle theory that will allow tax authorities to tax companies in the digital economy, assuring they pay in the countries in wich they operate. The emergence of new business models such as app stores, online advertising, cloud computing, participative network, high-speed trading, and online payment services has reshaped the global economy and made it difficult for tax authorities to determine what and where to tax.