Abstract

JARA, Jaime Pazmiño. Income tax in the digital economy. What is the situation in Ecuador?. Iuris Dictio [online]. 2020, n.26, pp.105-119. ISSN 2528-7834.  https://doi.org/10.18272/iu.v26i26.1834.

Digital transformation of business is increasingly recurrent and has a greater impact on the world economy and therefore the challenges it represents for taxation purposes are undeniable. This article analyzes the challenges and risks that digital business models represent, what are the solutions that are being developed at an international level, what is the situation of Ecuador regarding taxation of the digital economy and what strategies could be implemented.

Keywords : digital economy; international taxation; direct taxes; corporate/income tax; permanent establishment..

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