Mapa Fiscal #4 | La presencia digital en el Impuesto sobre los Ingresos Brutos
José Antonio Alaniz charla con Julián Martín, Contador Público y especialista en Derecho Tributario y Planificación Fiscal, sobre el tratamiento en ingresos brutos de las ventas digitales y el cambio de paradigma sobre la atribución de los ingresos.Temas principales:
✅ La necesidad de entender el negocio para comprender el marco tributario
✅ La eliminación del concepto de sustento territorial en el Convenio Multilateral
✅ La creación del “sustento digital”
✅ Atribución de los ingresos en base al domicilio del adquiriente
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