Comercium et Tributum, Volumen I - Octubre 2008

Tamaño de la letra:  Pequeña  Mediana  Grande
Documento sin título


The use of the electronic business is in a frank development, mobilizing this way the economic activity of the countries. Although it is true that the economic reality derived from this novel form of commercial transaction cannot be separated from the own purposes of the tributes, this is the reason why for the Tributary Administration this modality of business represents a great challenge in the fiscal matter. The problems in this matter are varied, as for example it makes emphasis in the location of the taxable fact, determination of the moment in which the tributary obligation was generated, identification of the source or destiny of the electronic transactions combined with the allocation of the fiscal income between the involved jurisdictions. By view of this, it is necessary to evaluate the existing tributary principles and the formulation of a policy adapted to a national level and a policy of tributary international rights. Specifically at international level it is required of a constant activity where the mutual support should prevails, the fiscal exchange of information and the application of bilateral or multilateral agreements, in order to facilitate the fulfillment of the obligations from the contributors as well as avoiding phenomen as like the double international imposition, the non imposition, combined to the fiscal evasion

Words key: Tributary Administration, Electronic Business, Tributary Right, Internet, Tributary System.


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