In this article, the author analyzes the tax regime linked to the partnership agreement (joint venture) agreement, within the framework of a recent court resolution by the administrative authority on tax matters. In this regard, the author presents an interesting summary of the normative changes that took place around the partnership agreement, and presents us with an interesting position concerning the effects that the Tax Court Resolution would have on taxpayers. Finally, emphasizing the scenario of uncertainty surrounding the figure described, the author urges the creation of appropriate standards that provide legal security to the actors in the market.

In this article, the author analyzes the tax regime linked to the partnership agreement (joint venture) agreement, within the framework of a recent court resolution by the administrative authority on tax matters. In this regard, the author presents an interesting summary of the normative changes that took place around the partnership agreement, and presents us with an interesting position concerning the effects that the Tax Court Resolution would have on taxpayers. Finally, emphasizing the scenario of uncertainty surrounding the figure described, the author urges the creation of appropriate standards that provide legal security to the actors in the market.

El presente artículo analiza los desafíos que la economía digital plantea a la tributación internacional y propone como alternativa el reconocimiento del derecho a monetizar los datos personales (DMDP). Se plantea la creación de un Identificador Tributario Digital Único (ITDU) y un sistema de reporte digital que traslade la carga tributaria a las MNEs, garantizando transparencia, equidad fiscal y reconocimiento de los derechos de las jurisdicciones de mercado.

In this article, the author analyzes the tax regime linked to the partnership agreement (joint venture) agreement, within the framework of a recent court resolution by the administrative authority on tax matters. In this regard, the author presents an interesting summary of the normative changes that took place around the partnership agreement, and presents us with an interesting position concerning the effects that the Tax Court Resolution would have on taxpayers. Finally, emphasizing the scenario of uncertainty surrounding the figure described, the author urges the creation of appropriate standards that provide legal security to the actors in the market.