Presentación a cargo de Paul MacDonnell, de Global Digital Foundation, en el 33er Encuentro de la Economía Digital y las Telecomunicaciones organizado por AMETIC y Santander Empresas en colaboración con la UIMP

1. WHO WILL BEAR THE BURDEN OF DSTS?
Paul MacDonnell, Executive Director
@globaldigitalfoundation.org

2. THREE-STEP ARGUMENT TO DSTS
1. International businesses avoid corporate tax.
2. ‘Virtual’ businesses are more likely to avoid tax.
3. User-contributed data is a basis to pin down tax nexus.

3. A DST IS A LEVY ON…
• Low income users
• Small businesses and sole traders
• Investment
• Free expression?

5. WHO WILL BEAR THE BURDEN OF DSTS?
Paul MacDonnell, Executive Director
@globaldigitalfoundation.org