Le sfide della digital economy: la road map dell’OCSE
DOI:
https://doi.org/10.6092/issn.2036-3583/10717Parole chiave:
digital economy, international tax, unified approach, OCSEAbstract
La digital economy non può considerarsi un settore a sé stante, ma è ormai pacifico che si tratti di un carattere contingente a tutte le imprese che operano in ambito transnazionale (e non solo). La trasformazione del modo di fare impresa ha un impatto notevole anche sulle regole fiscali che per decenni hanno disciplinato la tassazione dei redditi prodotti worldwide: la realtà economica attuale non corrisponde al modello a cui si ispira il Modello OCSE di convenzione contro le doppie imposizioni; non è più possibile individuare una corrispondenza tra il luogo di produzione della ricchezza e l’ambito territoriale su cui uno Stato può legittimamente esercitare la propria potestà impositiva sulla base del criterio della stabile organizzazione. L’Organizzazione internazionale, quindi, si è fatta promotrice di un ripensamento dei canoni della fiscalità internazionale, con lo scopo di giungere ad una soluzione condivisa entro il 2020.Riferimenti bibliografici
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