Efecto de la tributación digital en el comercio transfronterizo.

Abstract

This case study evaluates the effects of digital taxation on cross-border trade, focusing on how current tax policies impact innovation and the competitiveness of digital companies. In a contemporary context where the use of mobile services through applications is on the rise, the study will review the implementation of Law 2277 of 2020, which introduced a 3% tax on gross income for non-resident companies with a significant economic presence (PES) in Colombia, as well as a 19% VAT on digital services. While the laws aim to collect these revenues equitably, they can create instances of double taxation where the same income is taxed both in the country of origin and in Colombia. This can reduce companies' profits and limit the resources they can allocate to research and development (R&D), primarily affecting startups and growth companies that rely on reinvesting profits for innovation and expansion. The study also compares different tax systems, indicating that the 3% tax rate is more advantageous for larger companies, unlike startups, which may benefit more from only paying taxes on net profit under the standard rate. Furthermore, it highlights the importance of double taxation treaties, such as those between South Korea and Japan, as well as the pillars proposed by the OECD.