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Establecimiento permanente, presencia económica/digital significativa y ahora ¿metaexistencia? ¿metapermanencia? ¿presencia virtual significativa?: retos fiscales derivados del metaverso

Author

Listed:
  • Antoni Bergas Forteza

    (Universidad de las Illes Baleares)

Abstract

Las normas fiscales internacionales fueron concebidas en su momento para intentar dar solución a la economía del momento, ahora bien, a raíz de la entrada de la economía digital se acentuó lo anacrónico de tal regulación tributaria internacional y su problemática respecto los modelos empresariales situados en la economía digital. De igual forma, las innovaciones tecnológicas siguen surgiendo a un ritmo mucho mayor que el de su respuesta fiscal comportando la entrada de nuevos modelos económicos basados en tales avances tecnológicos. Ejemplo de ello es el metaverso, siendo necesario su análisis, situación y el estudio de posibles respuestas fiscales.

Suggested Citation

  • Antoni Bergas Forteza, 2024. "Establecimiento permanente, presencia económica/digital significativa y ahora ¿metaexistencia? ¿metapermanencia? ¿presencia virtual significativa?: retos fiscales derivados del metaverso," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 11-35, March.
    • Handle: RePEc:hpe:crotri:y:2024:v:190:i:1:p:11-35
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    More about this item

    Keywords

    establecimiento permanente; presencia económica significativa; presencia digital significativa; metaverso; presencia virtual significativa;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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