EUNEY MARIE MATA-PEREZ
The world is getting smaller. Cross-border and digital transactions are becoming an integral part of business and everyday life. Thus, a global approach to taxing digital transactions is essential; otherwise, the risk of different countries promulgating their own rules leading to double taxation is very high. There are also calls for the use of taxation to contribute to sustainability, increasing tax morale and tax certainty, as well as respect for taxpayers’ rights.