01810nam a22003257c 4500 00006763 ES-MaONT 20241218012008.0 211020t2021 a|||f t|||i00| 0 eng d ES-MaONT Digital trade in services and taxation : white paper / World Economic Forum Geneva : World Economic Forum, October 2021 29 p. : il. ; 1 documento PDF texto (visual) isbdcontent electrónico isbdmedia recurso en línea rdacarrier Digitalization has prompted growing regulatory interest, including in the area of digital taxation. Many governments have proposed and implemented digital services taxes (DSTs), even as 140 countries work to update international corporate tax rules in the context of digitalization through the OECD Inclusive Framework. DSTs vary in scope, design and implementation across jurisdictions, and their incidence and impact on firms and economies is still being understood. This white paper is a preliminary inquiry into the effects of DSTs on trade, investment and competition, drawing from multistakeholder interviews and a survey of firms facing these measures. All rights reserved ; World Economic Forum Empresas 2189 Comercio electrónico 2 digitalización fiscalidad digital DST Impuestos a los servicios digitales World Economic Forum 2608 https://www3.weforum.org/docs/WEF_Digital_Trade_in_Services_and_Taxation_2021.pdf 0 Acceso al documento pdf https://www.weforum.org/whitepapers/digital-trade-in-services-and-taxation 0 Más información INF z 6763 6763 0 0 0 PDF 3 1 7712 01 01 online 2021-10-18 pdf 1000020176957 2021-10-20 00:00:00 2021-10-20 INF pdf