: white paper World Economic Forum text technical report Geneva World Economic Forum October 2021 2021 monographic eng

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pdf 29 p. : il. ; 1 documento PDF 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. specialized / World Economic Forum All rights reserved ; World Economic Forum Empresas Comercio electrónico digitalización fiscalidad digital DST Impuestos a los servicios digitales https://www3.weforum.org/docs/WEF_Digital_Trade_in_Services_and_Taxation_2021.pdf https://www.weforum.org/whitepapers/digital-trade-in-services-and-taxation https://www3.weforum.org/docs/WEF_Digital_Trade_in_Services_and_Taxation_2021.pdf https://www.weforum.org/whitepapers/digital-trade-in-services-and-taxation All rights reserved ; World Economic Forum ES-MaONT 211020 20241218012008.0 00006763