The development of technologies and social networks in a modern world has given rise to new business models, which do not escape clear and direct tax regulation. We refer to influencers.
The digital economy, in particular, has encouraged the erosion of tax bases and the creation of tax immunity situations that should be avoided from the outset, in the name of the sustainability of tax systems. This has caused turmoil and concern, not only because of the loss of tax revenue, but also because of the fact that the...