Tax law in front of digital transformation: tax innovation or equitable taxation of capital?

Abstract

Starting from the distinction between the digital economy and the digitization of the economy as a broader phenomenon, this article tries to elucidate what are the real challenges that they pose to the tax poder of the States, concluding that the answer cannot come only from hand in hand with the reform of international tax regulations or the creation of taxes ordered to levy the new manifestations of abilityto pay that, it is stated, have brought with them but a reinforcement of taxation on capital, if not of their income.