Abstract

CUNHA LOPES, Teresa Maria Geraldes Da  and  OCHOA DE LEON, Martha. Information Society and Taxation: The Case of E-Commerce. Mex. law rev [online]. 2023, vol.15, n.2, pp.97-116.  Epub Jan 16, 2024. ISSN 2448-5306.  https://doi.org/10.22201/iij.24485306e.2023.2.17619.

The use of information technologies in business activities has led to significant changes, some of them of a legal nature. Among them, those related to taxation have gained relevance, since electronic commerce generates many financial transactions that may result in taxation. Therefore, these new manifestations of online economic activities bring about the problem of the concept of “functional” sovereignty and various issues related to fiscal responsibility for e-commerce. This forced us to analyze the new solutions adapted to the delocalized nature of electronic commerce, as the European Union did with the now called “Amazon Tax.” In this article, we will try to make a comparative study, between Mexico and the European Union, seeking to clarify the historical evolution, as well as the pragmatic solutions and regulatory problems posed by the taxation of e-commerce.

Keywords : Tax obligations; e-commerce; Amazon Tax.

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