Financiado por:
FEDER / Ministerio de Ciencia, Innovación y Universidades - Agencia Estatal de Investigación. Proyecto DER2017-87238-R
Fiscalidad y Robótica: Los retos de las administraciones tributarias frente a los procesos de robotización de la sociedad actual y la supervivencia del Estado de Bienestar. DER 2017-87238-R
El objetivo del presente proyecto de investigación es abordar los desafíos a los que se enfrentan las Administraciones Tributarias y la reformulación de estrategias fiscales que garanticen la pervivencia del Estado de Bienestar en un mundo en el que, cada vez más, la fuerza del trabajo es reemplazada por la robótica y la inteligencia artificial.
Entre otras cuestiones analizaremos la tributación de la economía digital, la sustitución de los principios tradicionales de la fiscalidad por otros métodos, el cambio del rol de los establecimientos permanentes, el impacto del Blockchain en la fiscalidad y el Big Data y la inteligencia artificial en la Administración tributaria.
Os invitamos a participar en nuestro Webinar el día 12 de noviembre de 17,00 a 19,00 sobre la Fiscalidad y la Robótica como medios para lograr los Objetivos de Desarrollo Sostenible de Naciones Unidas. Para inscribirte y consultar el programa:
El II International Workshop on Tax & Robotics contará con ponentes del Banco Interamericano de Desarrollo, la Agencia Tributaria, IBM, Instituto de Estudios Fiscales, Deloitte, Universidad Nacional de Tucuman (Argentina).
Pillar Two focuses on the remaining BEPS issues and seeks to develop rules that would provide jurisdictions with a right to "tax back" where other jurisdictions have not exercised their primary taxing rights or the payment is otherwise subject to low leve
The approach covers highly digital business models but goes wider – broadly focusing on consumer-facing businesses with further work to be carried out on scope and carve-outs. Extractive industries are assumed to be out of the scope.
The digital transformation spurs innovation, generates efficiencies, and improves services while boosting more inclusive and sustainable growth and enhancing well-being. At the same time the breadth and speed of this change introduces challenges in many p
The Inclusive Framework in BEPS just released its work programme to address tax challenges of the digitalisation of the economy. A lot of work ahead for governments around the world and their delegates in the various CFA working parties tasked with the wo
El día 5 de junio de 16,30 a 20,00 horas tendrá lugar el Workshop International con la participación de Pasquale Pistone, Joao Pinto Nogueira, Luis Durán Rojo, Miguel de Haro, Adolfo Iriarte Yanicelli y Fernando Serrano Antón
Discussion on the tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European U
proposes a general workplan for the subcommittee work, proposes some guiding principles, and seeks Committee view on four questions that have arisen in the subcommittee work and where views of the committee will help focus the work going forward.
El día 25 de abril, de 11,00 a 13,00 horas en la Sala de Juntas de la Facultad de Derecho, UCM. Para inscribirse: https://www.ucm.es/taxrobot/contacto
Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a range of areas – from education and innovation, to trade and economic and social outcomes
Los Estados fían a la OCDE la creación del tributo y Bruselas lamenta la "oportunidad perdida"
interested parties were invited to provide comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy.
France will introduce a bill Wednesday to tax internet and technology giants on their digital sales, and thus curb efforts to pay global levies in countries with lower tax rates.
Renewed international discussions will focus on two central pillars identified. The first pillar will focus on how the existing rules that divide up the right to tax the income of multinational enterprises among jurisdictions, including traditional transf
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS and its Task Force on the Digital Economy (TFDE), the OECD sought public comments on possible solutions to the tax challenges arising from the digitalisation of the economy.
