Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy

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This article will focus on providing a brief recount of the documents, on a global and digital scope, for its adoption by the various signatory countries this very year, released under the parameters of the OCDE about the upgrading of the international taxation laws, specifically the BEPS 2.0. &...

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Detalles Bibliográficos
Autores: Huaylla Hernández, Nátali, Ríos Marín, Fiorela
Formato: artículo
Fecha de Publicación:2022
Institución:Universidad de Lima
Repositorio:Revistas - Universidad de Lima
Lenguaje:español
OAI Identifier:oai:revistas.ulima.edu.pe:article/5750
Enlace del recurso:https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5750
Nivel de acceso:acceso abierto
Materia:international taxation
blueprints
OECD
BEPS 2.0
digital taxation
tributación internacional
OCDE
tributación digital
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spelling Evolution and current status of the work developed within the OECD regarding the taxation of the digital economyEvolución y estado actual del trabajo desarrollado en el marco de la OCDE respecto a la tributación de la economía digitalHuaylla Hernández, Nátali Ríos Marín, Fiorela international taxationblueprintsOECDBEPS 2.0digital taxationtributación internacionalblueprintsOCDEBEPS 2.0tributación digitalThis article will focus on providing a brief recount of the documents, on a global and digital scope, for its adoption by the various signatory countries this very year, released under the parameters of the OCDE about the upgrading of the international taxation laws, specifically the BEPS 2.0.  Este artículo se enfocará en brindar un breve recuento de los documentos, en un ámbito global y digital, para que sea adoptado por los diversos países firmantes en este mismo año, emitidos en el marco de la OCDE sobre la actualización de las normas de tributación internacional, en específico lo que viene a ser los BEPS 2.0.Universidad de Lima. Alumnos de la Facultad de Comunicación2022-03-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistas.ulima.edu.pe/index.php/Advocatus/article/view/575010.26439/advocatus2022.n042.5750Advocatus; No. 042 (2022); 179-186Advocatus; Núm. 042 (2022); 179-1862523-62611996-477310.26439/advocatus2022.n042reponame:Revistas - Universidad de Limainstname:Universidad de Limainstacron:ULIMAspahttps://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5750/5524https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5750/5585https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistas.ulima.edu.pe:article/57502022-03-09T22:06:15Z
dc.title.none.fl_str_mv Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
Evolución y estado actual del trabajo desarrollado en el marco de la OCDE respecto a la tributación de la economía digital
title Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
spellingShingle Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
Huaylla Hernández, Nátali
international taxation
blueprints
OECD
BEPS 2.0
digital taxation
tributación internacional
blueprints
OCDE
BEPS 2.0
tributación digital
title_short Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
title_full Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
title_fullStr Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
title_full_unstemmed Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
title_sort Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
dc.creator.none.fl_str_mv Huaylla Hernández, Nátali
Ríos Marín, Fiorela
author Huaylla Hernández, Nátali
author_facet Huaylla Hernández, Nátali
Ríos Marín, Fiorela
author_role author
author2 Ríos Marín, Fiorela
author2_role author
dc.subject.none.fl_str_mv international taxation
blueprints
OECD
BEPS 2.0
digital taxation
tributación internacional
blueprints
OCDE
BEPS 2.0
tributación digital
topic international taxation
blueprints
OECD
BEPS 2.0
digital taxation
tributación internacional
blueprints
OCDE
BEPS 2.0
tributación digital
description This article will focus on providing a brief recount of the documents, on a global and digital scope, for its adoption by the various signatory countries this very year, released under the parameters of the OCDE about the upgrading of the international taxation laws, specifically the BEPS 2.0.  
publishDate 2022
dc.date.none.fl_str_mv 2022-03-01
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5750
10.26439/advocatus2022.n042.5750
url https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5750
identifier_str_mv 10.26439/advocatus2022.n042.5750
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5750/5524
https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5750/5585
dc.rights.none.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidad de Lima. Alumnos de la Facultad de Comunicación
publisher.none.fl_str_mv Universidad de Lima. Alumnos de la Facultad de Comunicación
dc.source.none.fl_str_mv Advocatus; No. 042 (2022); 179-186
Advocatus; Núm. 042 (2022); 179-186
2523-6261
1996-4773
10.26439/advocatus2022.n042
reponame:Revistas - Universidad de Lima
instname:Universidad de Lima
instacron:ULIMA
instname_str Universidad de Lima
instacron_str ULIMA
institution ULIMA
reponame_str Revistas - Universidad de Lima
collection Revistas - Universidad de Lima
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.023852
Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy
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