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Revista chilena de derecho y tecnología

On-line version ISSN 0719-2584


FAUNDEZ-UGALDE, Antonio; VIDAL OLIVARES, Alvaro; OLGUIN ROMERO, Alexander  and  MOLINA MARISIO, Felipe. Taxation in the digital economy: Proposals promoted by the OECD and the impact on the guiding principles of any tax system. Rev. chil. derecho tecnol. [online]. 2021, vol.10, n.1, pp.9-28. ISSN 0719-2584.

The purpose of this paper is to analyze the different proposals that have formulated by the OECD and the G-20 with the goal to establish a common fiscal criterion in the digital economy since 1997, at the Finnish Conference, he until the last agreements adopted in 2020 by the entity, in order to identify the legal principles that served as the basis for the first mentioned studies and establish how these principles have been addressed over time in the face of the new forms of digital market that have been developed in recent years. Data collection, value creation, digital monopoly platforms and digital tax havens are all practices that have been introduced in the modern digital economy with a relevant development in recent years. Because of it, it is necessary to determine if the legal principles such as: legality, simplicity, neutrality, and equity have to take into consideration new scopes of application against this tax legal phenomenon.

Keywords : Taxation; digital economic; electronic commerce; OECD; tax system.

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