El THE CHALLENGES OF TAXATION OF THE DIGITAL ECONOMY: DEFICIENCIES OF THE CURRENT REGULATION ON THE TAX ON CERTAIN DIGITAL SERVICES

Abstract

This article aims to analyze the current state of taxation on certain digital services as an
approach to the taxation of digital companies. Since the BEPS Plan, there has been a latent
willingness of States and International Organizations to adapt the traditional corporate taxation
system to the new digital market model. As a first step, States have enacted their own
taxes on digital services until the final proposal for an agreement that would allow them to
jointly address the taxation of the digital economy is made available. The development of
these agreements is expected in the not too distant future, but in the meantime, unilateral
taxes survive in the current context. In the case of Spain, the Tax on Certain Digital Services
raises certain reflections on its essential elements that need to be discussed in order
to improve them in the event that the multilateral agreement doesn’t arrive in due course.