Digital commerce in the era of digital transformation. Tax implications in Argentina
Published 2024-12-10
Keywords
- e-commerce,
- taxation,
- tax
How to Cite
Copyright (c) 2024 Daniela Beatriz Veglia Restagno, Pablo Esteban Passamonti Yost, Gustavo Javier Barón Braico
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Abstract
Digitalization has had an impact on the way economic relations are carried out. With the emergence and rise of electronic commerce, the traditional purchasing process has been significantly modified, and implied major changes in structures and business mentality. But this has also had an impact on taxation, adding greater complexity.
The conjunction of the above implies that different ways of arranging operations have given rise to the emergence of possible new and different taxable events. From the international principles proposed by the OECD to the legal modifications of local jurisdictions, they help accelerate the metamorphosis. The mutable is the rule and the stable is the exception.
Consequently, taxation needs to be adapted and rethought in the face of this new reality. For this reason, this work seeks to explain the Argentine tax problem, as an example of the complexity faced by both taxpayers and States.
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References
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