¿Qué está mal en el Impuesto sobre Determinados Servicios Digitales español? Un análisis de Derecho Fiscal Internacional

  1. Mercedes Fuster Gómez 1
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Zeitschrift:
Quincena fiscal

ISSN: 1132-8576

Datum der Publikation: 2021

Nummer: 5

Seiten: 19-44

Art: Artikel

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Andere Publikationen in: Quincena fiscal

Zusammenfassung

Tax on Certain Digital Services has recently come into force in Spain. It was created with the objective of taxing digital multinationals operating in the Spanish territory. However, its configuration as an indirect tax, raise doubts about which is really going to be taxed and about its compatibility with the Doble Tax Conventions signed by the State. This paper analyzes the features of the tax, without taking into account the nomen iuris given by the legislator and, consequently, the possible violation of the international obligations.

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Fuente de los datos: Dialnet