Fiscalidad y nuevas tecnologías en el comercio y la información
- Rubio Rodríguez, Juan José
- Rodríguez Ondarza, José Antonio
ISSN: 0210-9107
Datum der Publikation: 2001
Nummer: 87
Seiten: 309-334
Art: Artikel
Andere Publikationen in: Papeles de economía española
Zusammenfassung
The international states and organizations have expressed their concern over the fact that use of new information technologies in trade relations, particularly on an international level, may entail a decline in tax revenue, caused basically by the problems of classifying the income obtained and the transactions caried out in electronic commerce, the difficulties in localizing commercial activities in a telematic environment and, finally, the troubles that the tax authorities have in monitoring electronic commercial transactions and combatting fraud in this area. These conflictive tax questionsmainly affect taxes on income (personal and corporate) and Value Added Tax.