Abstract

GUILLEN, Yael Fierro. Concepts of digital economy applied to international taxation. Iuris Dictio [online]. 2020, n.26, pp.93-103. ISSN 2528-7834.  https://doi.org/10.18272/iu.v26i26.1832.

The present article proposes some thoughts on taxation of new technologies, studying the perspective of the digital economy. It considers that the reality of the actual operating taxation is changing fast. For this reason, it is necessary to analyze the possible modifications on taxation to shorten the distance between the tax legal system and the current digital age. This review contents a brief doctrinal analysis of taxation of the digital and technological society.

Keywords : Digital economy; 4^th Industrial Revolution; international taxation; Taxation of the digital economy..

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