La tributación en el impuesto de renta en Colombia de las plataformas digitales extranjeras que prestan servicios en Colombia y las nacionales que prestan servicios en Colombia y en el exterior

Abstract

In mid-2020, when the pandemic was at its maximum expansion worldwide, digital platforms were used to face the restrictions established by the governments of each country, to stop the spread of COVID-19; Additionally, before the start of the pandemic, digital platforms gained prominence, allowing the diversification of economic and financial activities, to offer goods and services and therefore several multinationals, yielded high revenues; however, taxation by way of income tax in the countries where they provide services is not taxed on all income, nor on profits obtained, as revealed by ECLAC; In addition, digital platforms have shifted taxable profits to low or no tax jurisdictions; Given this scenario, some countries included the tax on digital platforms, called GAFA (Google, Apple, Facebook, Amazon) for the services provided by these multinationals in their territories. Therefore, the objective of this thesis is to design a model of taxation in the income tax to foreign digital platforms that provide services in Colombia and national platforms that provide services in the country and abroad, which describe the elements of the tax obligation, tax jurisdiction, and strategies to collect the tax and pay it to the Colombian state, without depending on the creation of the permanent establishment for foreign digital platforms that provide services in Colombia. The methodology applied is descriptive and analytical in deepening mode.