The ETICCs group, under the direction of Professor García Prats, has published the collective work Transformación digital y justicia tributaria (Digital transformation and tax justice), in the prestigious publishing house Tirant lo Blanch.
The digital transformation of the economy and of production processes requires us to rethink and adapt the parameters of tax fairness that have shaped international tax standards throughout the 20th century and have enabled significant progress and social, economic and technological development worldwide.
The agreements reached at the international level with the so-called Pillar I and Pillar II augur well for the future based on this important political consensus at the international level, although not without problems and technical barriers in the process of final approval and practical implementation.
The book addresses these issues taking into account the diverse and specific reality that the new international consensus and the new digital reality are confronting the various competing economic operators and the various jurisdictions that will have to define their position in the face of the agreement and adjust the exercise of their tax powers in accordance with (a) the implications derived from these agreements, (b) the collection possibilities resulting from them, and (c) the opportunities offered by the progressive digitalisation of tax administration.
