5.6. Procedures to prevent abuse by companies operating in the digital economy – European and Spanish Approach


Cristina García-Herrera and Jesús Rodriguez
lectronic document
Spanish and English
 CIAT February 2024

Contents note:

The CIAT Executive Secretariat invites you to download and read chapter 5.6. ‘Tools to Contain Abuses by Companies Operating in the Digital Economy – European and Spanish Approach, of the “Manual for the Control of International Tax Planning”, written by Cristina García-Herrera and Jesús Rodriguez.

This chapter is divided into three main parts; i. defining a digital company, the facilitation of tax fraud, and the opportunity to achieve better compliance by digitalized companies, ii. the main changes in the tax rules that are being implemented for both profit taxation and indirect taxation, iii. regulations and other tools developed by tax administrations to contain abuses that arise in a digitalized economy.

Chapter 5.6. is No. 28 published within the framework of the “Manual for the Control of International Tax Planning” and is available in English and Spanish. The complete Manual consists of six sections made up of 42 chapters.

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