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No. 917 (2020): La fiscalidad internacional ante los retos de la globalización, la digitalización y el envejecimiento
DOI:
https://doi.org/10.32796/ice.2020.917
Published:
Dec 22, 2020
Full Issue
Revista ICE nº 917 (Español)
Articles
Presentación
Jorge Onrubia, Antonio Jesús Sánchez Fuentes
PDF (Español)
The puzzle of taxing multinational firms: the OECD proposals
Julio López Laborda, Jorge Onrubia
PDF (Español)
International fiscal coordination rules in the context of a digital economy: Pillars I and II of the OECD and the change of the fiscal paradigm
Equipo Editorial
PDF (Español)
The non-neutrality of corporate tax in the borrowing of multinational firms
Juan José Durán Herrera, Prosper Lamothe Fernández
PDF (Español)
Tax planning strategies of multinational corporations in a digital economic environment
María del Carmen Rodado Ruiz
PDF (Español)
Indirect taxation in Spain in light of the digitalization of the economy
Darya Budova, David López Pombo
PDF (Español)
Taxation of the sharing economy
Manuel Lucas Durán
PDF (Español)
Taxing financial transactions in a globalized world
Carlos Contreras Gómez
PDF (Español)
The challenges of the tax administration in the age of digitalization
José María Durán Cabré, Alejandro Esteller Moré
PDF (Español)
The fiscal challenges of population ageing: comparative evidence from the EU, the US and Japan
Fructuoso Borrallo, Susana Párraga-Rodríguez, Javier J. Pérez
PDF (Español)
Taxing robots
Manuel Alejandro Hidalgo Pérez
PDF (Español)
Does a synergy exist between the 2030 Agenda and the fiscal policy? An analysis of the European Union with macro data
Rocío Plaza Iniesta, Antonio Jesús Sánchez Fuentes
PDF (Español)