Tributación en la economía digital: Propuestas impulsadas por la OCDE y el impacto frente a los principios rectores de todo sistema tributario

The purpose of this paper is to analyze the different proposals that have formulated by the OECD and the G-20 with the goal to establish a common fiscal criterion in the digital economy since 1997, at the Finnish Conference, he until the last agreements adopted in 2020 by the entity, in order to identify the legal principles that served as the basis for the first mentioned studies and establish how these principles have been addressed over time in the face of the new forms of digital market that have been developed in recent years. Data collection, value creation, digital monopoly platforms and digital tax havens are all practices that have been introduced in the modern digital economy with a relevant development in recent years. Because of it, it is necessary to determine if the legal principles such as: Legality, simplicity, neutrality, and equity have to take into consideration new scopes of application against this tax legal phenomenon.