Digital Income - Analog Taxes
DOI:
https://doi.org/10.29019/eyn.v11i2.823Keywords:
Tributes, Taxes, Digital businessAbstract
In mid-2019 in Japan, the G20 agreed to create a digital tax (the draft of which will be debated in the first months of 2020, and even from this date it is already intended to start changing the legislation in some countries), aimed at large companies our operations rely mainly on the internet, to generate income such as Facebook, Amazon, Google, Netflix, Uber, Spotify, Airbnb, among others. This digital rate is aimed at: large network companies pay taxes not based on their geographical location (tax residence) as it is currently done, but based on the users of each of the countries in which they provide the service, to avoid in this way the existing legal loopholes, due to the lack of updating of the laws. Pretending to be fairer when collecting taxes for all the actors: without tax havens, subsidiaries, among others. This work seeks to contribute to the debate generated in relation to the imposition of this digital rate. This article is divided into the first instance in the review of Ecuador’s tax regulations, and in the second instance the implication of a digital rate in the Ecuador’s tax coffers.
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