e-commerce must be understood already necessarily in terms of a systematized functional structure, by virtue of which it is possible to carry out any type of transactions electronically. Although it is true that the term appeals in the first instance to the merely mercantile aspects, it is possible to give it a broad sense, particularly when international tax programs in the digital economy are on the table (Action I of the BEPS initiative, OECD).

Therefore, it is impossible to evade and maintain the fragile calm in tax matters when the exponential increase of commercial and financial transactions, subject to tax, through the internet, has facilitated in the same way cross-border operations, the mobility of businesses and capital, making it very difficult to locate the source or origin of the operation and / or the consumer.

This has resulted in a challenge for governments that seek to control this new (and really not so new) way of doing business, so that it can avoid undermining the ability to raise public spending. The internet has modified the profile of the economy from the root.

Up to now, the taxes that fall in this current order in which the businesses are generated are typical of the tax system in which it is imposed on the event that generates wealth or on the source, that is, the benefit and the operation ; However, every day with greater notoriety, governments tend to want to eliminate the maximum of a net (WWW) free of taxes.

The OECD itself, through its corresponding commission, has pointed out that a realistic dialogue is needed in the matter that also involves legislative changes, since cyber commerce actually obscures the links between the place of supply, location and consumption, for what it understands that a tax identification system is necessary based on other types of legal relationships established within the commercial operation itself. It is necessary, without a doubt, to review the tax systematics and to suppress the temptation to tax many of the national authorities, which in reality ends up distancing us from the world market.