May 25, 2021

#16: Baikal com Marcio Augusto Campos

21 minutes

O décimo sexto episódio do Baikal conta com a participação de Marcio Augusto Pereira da Silva Campos, que traz algumas ponderações acerca da economia digital e da sua relação com a tributação internacional.

Como indicação complementar temos cinco relatórios da OCDE que se relacionam com tema:

OECD. Taxation and Electronic Commerce: implementing the Ottawa taxation framework conditions. Paris: OECD Publishing, 2001. ISBN 926418595X.

https://www.oecd.org/tax/consumption/Taxation%20and%20eCommerce%202001.pdf

OECD. Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report. Paris: OECD Publishing, 2015. ISBN 9789264241046.

https://www.oecd.org/tax/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report-9789264241046-en.htm

OECD. Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS. Paris: OECD Publishing, 2018. ISBN 9789264293083.

https://www.oecd.org/ctp/tax-challenges-arising-from-digitalisation-interim-report-9789264293083-en.htm

OECD. Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD Publishing, 2020. ISBN 9789264353848.

https://www.oecd.org/tax/beps/tax-challenges-arising-from-digitalisation-report-on-pillar-two-blueprint-abb4c3d1-en.htm

OECD. Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project (Launch version). Paris: OECD Publishing, 2020. ISBN 9789264289321.

https://www.oecd.org/tax/beps/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint-beba0634-en.htm

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By Francisco Gassen