Administrative Co-operation, Digital economy, Law enforcement, Non-established taxpayers, VAT, Voluntary compliance
The Relations Between the Tax Authorities and Non-established VAT Taxpayers in 2020. Are We Using 20th Century Rules for a 21st Century Digital World?
Marcos Álvarez Suso (Auditing Department of the Spanish Tax Authorities) The digital economy in the 21st century New business models associated to the so-called digital economy are blossoming in all type of economic activities all over the globe. Among many other examples of increasingly digitalized business we can find online goods sellers, streaming television services, remote…