La erosión de las bases imponibles en las transacciones de comercio electrónico, realizadas en plataformas multilaterales: Diagnóstico actual desde la perspectiva regulatoria Ecuatoriana
World economy has witnessed changes in the last decade. Throughout time, its development has converged with accelerated innovation of information technology and communication, which has led to the emergence of the new digital economy. Its challenge consists in the assimilation of new business models...
Saved in:
| Hovedforfatter: | |
|---|---|
| Format: | masterThesis |
| Sprog: | spa |
| Udgivet: |
2015
|
| Fag: | |
| Online adgang: | http://repositorio.iaen.edu.ec/handle/24000/5829 |
| Tags: |
Tilføj Tag
Ingen Tags, Vær først til at tagge denne postø!
|
Tilføj Tag | Summary: | World economy has witnessed changes in the last decade. Throughout time, its development has converged with accelerated innovation of information technology and communication, which has led to the emergence of the new digital economy. Its challenge consists in the assimilation of new business models in e-commerce with traditional trade and determining the tax due to pay. Another challenge has been the lack of definitions in the tax treatment of e-commerce and base erosion. Governments facing this challenge have sought to adapt regulations through harmonization of tax legislation concerning e-commerce. A diagnosis was made from the Ecuadorian tax perspective, to know if its current regulations related to value added tax, can effectively control base erosion in a specific business model of e-commerce: multilateral platforms. Research related to e-commerce and taxation, current regulation of value added tax in certain Latin American countries, and tax harmonization plan proposed by the OECD to tackle the erosion of tax bases, are exposed. The results confirm the need to harmonize tax legislation on e-commerce to determine the tax due, and the same proposal for other countries facing the challenges of the digital economy. |
|---|