Are We Finally Coming into Terms on the Taxation of the Digitalized Economy? A View from a LATAM Perspective
A. Where are we? A worldwide and LATAM picture A current worldwide picture of unilateral initiatives developed on the direct taxation of the digitalized economy includes at least the following paths:[1] (i) the traditional PE concept, as updated by BEPS Final Recommendation on Action 7, and subsequently reflected in the OECD MC 2017 and the…