Entries by Abelardo Delgado Pacheco

The OECD`s position on taxation of the digital economy

The OECD recently published a policy note followed by a public consultation document addressing the tax challenges of the digitalization of the economy. Through the public consultation, the OECD seeks comments from different economic and social sectors affected by or interested in how the process is being developed under the Inclusive Framework on BEPS. Perhaps, […]

Rethinking the inspection procedure in the age of digitalization

The rules governing the so-called “inspection procedures and proceedings”, which are set out in the Spanish General Taxation Law (GTL), continue to reflect the legal and administrative traditions of the Tax Inspectorate, with few changes having been made to the provisions by which such processes have long been governed. Tax management procedures have undergone a […]

The new disclosure obligation on tax intermediaries

The European has finally approved after a particularly quick procedure the Directive requiring so called tax intermediaries to supply specific information on transnational transactions with tax relevance. We are talking about Directive 2018/822  of 25 May 2018 (Official Journal June 5), amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of […]

Taxation of the digital economy: the European package.

On March 21 the European Commission published a set of proposed new rules and measures on taxation of the digital economy in an attempt to set a starting point for the expected international negotiations on this matter, when the OECD has preferred to acknowledge the absence of sufficient consensus. The key elements of this package […]

Digital Economy and Taxation

There has recently been a resurgence of the debate on the consequences of the digital economy on taxation, or perhaps better expressed as, on the form of adapting international taxation to the digitalization of the economy. Commissioner Moscovici has said that the European Commission will present its new proposals in March, in line with similar […]