Fiscalidad y nuevas tecnologías en el comercio y la información
- Rubio Rodríguez, Juan José
- Rodríguez Ondarza, José Antonio
ISSN: 0210-9107
Year of publication: 2001
Issue: 87
Pages: 309-334
Type: Article
More publications in: Papeles de economía española
Abstract
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.