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Los retos de la fiscalidad societaria en la era de la economía digital: el estado de la cuestión

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  • Julio López Laborda
  • Jorge Onrubia

Abstract

El trabajo empieza identificando los problemas que plantea a la imposición de las sociedades la creciente globalización y digitalización de la actividad económica. A continuación, presenta y discute brevemente las alternativas que, hasta el momento, se han planteado para tratar de resolver esos problemas desde las instituciones internacionales: el FMI, la OCDE y la Unión Europea. Finalmente, el trabajo repasa las medidas que se han adoptado unilateralmente por algunos países, ante la ausencia, o a la espera, de la puesta en marcha de instrumentos de coordinación internacional, deteniéndose, en especial, en las figuras dirigidas a gravar determinados servicios digitales. Este documento no pretende realizar un examen en profundidad de todos los temas que aborda; su objetivo, más modesto, es hacer una presentación suficientemente comprensiva del estado actual de la cuestión. Es necesario aclarar que la naturaleza de los procesos multilaterales abiertos, sometidos a negociaciones continuas, puede dar lugar a nuevos escenarios ahora no considerados.

Suggested Citation

  • Julio López Laborda & Jorge Onrubia, 2019. "Los retos de la fiscalidad societaria en la era de la economía digital: el estado de la cuestión," Policy Papers 2019-04, FEDEA.
    • Handle: RePEc:fda:fdapop:2019-04
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    References listed on IDEAS

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