Is It Possible to Tax Digital Economy Companies? - Deconstruct to reconstruct: is it possible to tax the digital economy? - Libros y Revistas - VLEX 845670130
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Is It Possible to Tax Digital Economy Companies?

Document Citas 3 Citado por Relacionados
Vincent
AutorAriel Andrés Sánchez Rojas
Páginas27-40
27
3
Is It Possible to Tax Digital
Economy Companies?
Do Companies in the Digital Economy
Avoid Taxes or Have a Tax Amnesty?
Tax avoidance is dened as: “working within the law”
(though maybe against the spirit of the law) to minimize
one’s tax liability. According to the South African Reve-
nue Center, it has four different characteristics. First, tax
avoidance involves the permanent elimination of the
tax liability.1 Second, it includes re-characterization or
conversion of the tax liability. For example, a company
can end up paying capital taxes instead of revenue taxes
as was the case in 1997 with House of Lords, IRC. v. Mc-
Guckian.2 Third, it is also characterized by deferring or
1 John G. Head and Richard Krever. Tax Reform in the 21st Cen-
tury (The Netherlands: Kluwer Law International, 2009), 531.
2 House of Lords. IRC v. McGuckian, 992 1 W.L.R. UK, 1997. In-
volved a transfer of shares to a non-resident trust together
with the subsequent sale of the rights to dividends from the
shares for a lump sum which, it was unsuccessfully contend-
ed, was capital in nature.
Deconstruct-Reconstruct.indd 27 12/11/19 4:14 PM

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