Efecto de la tributación digital en el comercio transfronterizo.

Abstract

The case study evaluates the effects of digital taxation on cross­border trade, focusing on how current tax policies affect the innovation and competitiveness of digital companies. In a contemporary context where the use of mobile services through applications is increasing, the implementation of Law 2277 of 2020 will be reviewed. This law introduced a 3% gross income tax for non­resident companies with significant economic presence (PES) in Colombia, as well as a 19% VAT on digital services. Although the laws seek to collect these revenues equitably, double taxation can arise where the same income is taxed both in the country of origin and in Colombia, causing companies to see reduced profits and limiting the resources they can apply to research and development (R&D), primarily affecting startups or growth companies, which depend on reinvesting their profits to innovate and expand. The study also compares different legislations, indicating that for companies with higher profits, the 3% tax is more advantageous, unlike startups, which may benefit more by only having to pay taxes on net profits under the standard tax rate. Furthermore, it highlights the importance of double taxation treaties, such as those with South Korea and Japan, as well as the pillars proposed by the OECD. It emphasizes that double taxation both limits innovation and competitiveness and needs to be updated.