Tax on Electronic Commerce - E-Taxation: The Fiscal Problem of Value Added Tax (Impuesto al Comercio Electrónico - E-Fiscalidad: La Problemática Fiscal del Impuesto al Valor Agregado Iva) (Spanish)

Revista de Derecho Fiscal, No. 2, pp. 7-31, 2004

26 Pages Posted: 11 Dec 2009

Date Written: 2004

Abstract

In this article the author focuses on studying the treatment of electronic commerce as a new market, which generates consequently a need for adaptation of traditional norms aimed at regulating conventional business operations. In author's opinion, the tax law is the branch which introduces more complexities. Many questions have raised about how to tax the transactions that take place in electronic commerce, with three possible scenarios in which states and tax authorities could join: I) applying the existing taxes, II) create additional taxation of electronic commerce and III) exclude electronic commerce from taxation.

Note: Downloadable document is in Spanish.

Suggested Citation

Marin Elizalde, Mauricio, Tax on Electronic Commerce - E-Taxation: The Fiscal Problem of Value Added Tax (Impuesto al Comercio Electrónico - E-Fiscalidad: La Problemática Fiscal del Impuesto al Valor Agregado Iva) (Spanish) (2004). Revista de Derecho Fiscal, No. 2, pp. 7-31, 2004. Available at SSRN: https://ssrn.com/abstract=1521601

Mauricio Marin Elizalde (Contact Author)

affiliation not provided to SSRN ( email )

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