Processing...
Continue shopping Go to cart

Spain - The Spanish Digital Services Tax: A Paradigm for the Base Enlargement & Profit Attraction (BEPA) Plan for the Digitalized Economy

Country:
Spain
Author:
F.J. Nocete Correa
Issue:
European Taxation, 2019 (Volume 59), No 7
Published:
18 June 2019
In this article, the author argues that the extension of taxing powers over certain digital goods and services is based on a “digital tax illusion” that does not correlate with the anti-avoidance purpose of the BEPS Action Plan itself and has the potential of leading to double taxation, violating the EU fundamental freedoms, and overriding existing tax treaties. In particular, the author examines these potential issues in the context of the Spanish digital services tax, which the author believes is unlikely to lead to the revenue that has been projected by the tax authorities.
 
Order Article