Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy

Authors

  • Nátali Huaylla Hernández Pontificia Universidad Católica del Perú, Lima, Perú
  • Fiorela Ríos Marín Pontificia Universidad Católica del Perú, Lima, Perú

DOI:

https://doi.org/10.26439/advocatus2022.n042.5750

Keywords:

international taxation, blueprints, OECD, BEPS 2.0, digital taxation

Abstract

This article will focus on providing a brief recount of the documents, on a global and digital scope, for its adoption by the various signatory countries this very year, released under the parameters of the OCDE about the upgrading of the international taxation laws, specifically the BEPS 2.0.

 

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Author Biographies

  • Nátali Huaylla Hernández, Pontificia Universidad Católica del Perú, Lima, Perú

    Abogada por la Pontificia Universidad Católica del Perú. LL.M in Taxation por The London School of Economics and Political Science, Reino Unido.

  • Fiorela Ríos Marín, Pontificia Universidad Católica del Perú, Lima, Perú

    Abogada por la Pontificia Universidad Católica del Perú.

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Published

2022-03-01

Issue

No. 042 (2022)

Section

Especial: Derecho Internacional

How to Cite

Evolution and current status of the work developed within the OECD regarding the taxation of the digital economy. (2022). Advocatus, 042, 179-186. https://doi.org/10.26439/advocatus2022.n042.5750