IVA en los servicios digitales : vacíos legales en su adopción.

Abstract

Through the years technology has become a part of everyday life in society, being nowadays a fundamental tool for our social development as it is for the commercial one, because of the last one it emerged new ways of doing business through digital services. The imposition of the digital services involve a new challenge for the different legal systems of the world, because they are provided through internet platforms, being difficult to find its location, this is the opposite of what happens in services provided in a determined physical space or territory which becomes easier for the state the imposition of a tax. As a result of this concern, international organizations have proposed to countries with developing economies, mechanisms to allow the imposition of these services, such as collection of taxes. Therefore countries like Ecuador have opted to include digital services in their regulations as a service taxed with value added tax; however it brings problems which must be solved, as studied in the present work.