TAXATION IN THE DIGITAL ECONOMY

Because of the development of new technologies, the digital economy has grown exponentially since the 2000s. New technologies have helped the exponential growth of productivity globally. Digitization has created changes in traditional business models and generated new challenges for governments worldwide. At the same time, it exposed the difficulties that nations, in particular fiscal authorities, have over some public policies and the corresponding tax systems. In this book, we analyze the Global, Regional (LATAM) and country specific (Argentine) status of taxation for digital technologies and companies. From sections, one to three general descriptions and context are provided including the challenges per country. In fourth section, we discuss specifically the Argentina case. Finally, in the fifth section, concluding notes are provided together with our investment thesis included for theoretical portfolio management ideas. About the author: Antonio Arriaga is a crypto enthusiast, as well as a seasoned researcher in the areas of technology, private equity and venture capital. His favorite format for publishing are concise reports that yield immediate benefit for his readers.

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