Diálogo 1: Proyecto de Ley de Modernización Tributaria

Galdames, Soledad Recabarren; Pulido, Rodrigo Valdés; Egaña, José Luis Cea; Romani, Nicolas; Fourcade, Gonzalo Vial; Wistuba, Carlos Vergara

doi:10.7764/rda.0.2.613

Cited by 1 publication

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“…La regulación del comercio electrónico transfronterizo en los acuerdos comerciales: algunas implicaciones de política para América Latina y el Caribe, serie Comercio Internacional (Santiago: Naciones Unidas, 2019). exchange experiences in the application of public policies, identify best practices and promote recommendations, thus making the OECD one of the largest and most reliable sources at the international level in the fields of statistics and economic and social information 11 . This organization elaborated in coordination with the G20, in October 2015 the package "BEPS" (Base Erosion and Profit Shifting) 12 that refers to the erosion of the tax base and the transfer of beneficial through gaps or unwanted mechanisms between the different national tax systems that can be used by multinational companies (MNEs)., in order to "disappear" profits for tax purposes, or to transfer profits to locations where there is little or no real activity, although it enjoys a low taxation, resulting in little or no income on companies 13 .…”

Section: Why Impose Vat On These Services?mentioning

confidence: 99%

Taxes to Digital Business in Mexico

Martínez-Prats

2021

Rev. Invest. Univ. Quindío

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Tax collection is the pillar of public spending, which affects the execution of programs for the development of the country without the creation of new taxes, in accordance with this, in September 2019, was presented within the Package Fiscal 2020 the proposal to regularize the collection of value-added tax on products and services marketed online.In recent years, this type of trade has grown exponentially, representing 4.6% of Mexico’s gross domestic product, the tax referred to was already provided under our legislation, however, it was not Effectively regularized, the tax package proposal includes taxing services and goods, that is, platforms such as UBER, NETFLIX, UBER EATS, as well as those that offer lodging services in Mexico, are subject to the tax indicated. The purpose of this investigation is to determine the benefits and cons with respect to the aforementioned proposal, through the review of similar taxes in other countries, in order to analyze the behavior and contrast with the reform of said tax

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Section: Why Impose Vat On These Services?mentioning

confidence: 99%

Taxes to Digital Business in Mexico

Martínez-Prats

2021

Rev. Invest. Univ. Quindío

View full text Add to dashboard Cite

show abstract

Diálogo 1: Proyecto de Ley de Modernización Tributaria

Cited by 1 publication

References 0 publications

Taxes to Digital Business in Mexico

Taxes to Digital Business in Mexico

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