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Análisis Comparativo de la Aplicación Tributaria de los Servicios Digitales en Latinoamérica

Translated title of the contribution: Comparative Analysis of the Tax Application of Digital Services in Latin America

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

With the emergence of the COVID-19 pandemic, countries around the world saw an increase in the implementation of the With the emergence of the COVID-19 pandemic, countries worldwide presented an increase in the implementation of the digital economy, due to the mobility restrictions that were implemented in each country, and these in turn seriously affected the physical commerce, taking all those transactions of purchase and sale to different digital media, so that finally the electronic commerce has an increase in its transactions in times of pandemic.
Translated title of the contributionComparative Analysis of the Tax Application of Digital Services in Latin America
Original languageSpanish (Ecuador)
Title of host publicationEntorno Tributario Ecuatoriano: Un enfoque desde la academia
PublisherEditorial Universitaria Abya-Yala
Pages35-59
Number of pages25
ISBN (Print)978-9978-10-900-7
StatePublished - 29 Feb 2024

Keywords

  • Accounting and auditing
  • Budgets
  • Finance
  • Management

CACES Knowledge Areas

  • 114A Accounting and Auditing

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