Taxation in a Global Digital Economy

1. S. 352Introduction

Year after year, companies in the technology industry expose their capacity to create and innovate in a way that we have never seen before. As a result, this tendency has changed our way of thinking, acting, dressing, and relating to other people. In general, technology brings benefits to the population. Computers have replaced typewriters, and computers themselves are being improved so that a document we prepare in our home can be accessed anywhere in the world by someone who can even interact simultaneously with our ideas and projects. This is basically the objective of cloud computing. In fact, cloud computing, while innovating by giving the consumer the opportunity to use products and services in any place, has also much reduced the cost of business because the expenditures for information technology (IT) structure often becomes unnecessary.

Countries are still assessing the best way to tax this technology. If there is no definition under national laws, one can imagine how difficult is to outline a global picture. The situation gets worse when 27 Member States have to come to a consensus to define the best way to do it. In reality, this is precisely the problem of...