Propuestas impositivas sobre la actividad económica digital

Abstract

The current economic environment is characterized by the relevance of technology in business models and also in the distribution channels of goods and services. These changes have not been harmless to tax systems. Traditional tax principles and figures are not capable of responding to current challenges, nor can changes be introduced at the pace that technological developments impose. In this context, the object of analysis in this work is the Proposals that the European Commission is putting forward in March 2018 as a response to the challenge of the digital economy. Proposals for Directives COM(2018) 147 and 148 final constitute a formal attempt to regulate the thorny problem of digital taxation, specifically to tackle the loss of resources that the current tax regulatory framework provides to large technology companies. The objective is to present and assess these proposals and to present a reflection on the nature of the tax on certain digital services and its possible application as opposed to the concept of significant digital presence.