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LAS PLATAFORMAS DIGITALES DE SERVICIOS A DOMICILIO Y EL IMPUESTO SOBRE ACTIVIDADES ECONÓMICAS. Caso de estudio: RAPPI y los Municipios del Área Metrop
Paperback
Investing & FinanceGeneral Law
Publisher: Fundacion Edit Juridica Venezo
Published: Jun 17 2022
Pages: 332
Weight: 1.07
Height: 0.74 Width: 6.00 Depth: 9.00
Language: Spanish
Este estudio de Ignacio Andrade Cifuentes, está destinado a estudiar esta problemática, tomando como caso hipotético de que Rappi, que es una plataforma de intermediación en línea líder en Latinoamérica, tuviera operaciones en Venezuela, analizando la vinculación de las actividades de Rappi con un municipio determinado, presentándose algunos elementos para una posible reforma del IMAE que sí cubre estas actividades, pero no cuenta actualmente con criterios para vincularlas con un municipio. El estudio evalúa el modelo de negocios de la plataforma conforme a sus términos y condiciones según los cuales los participantes no son trabajadores de la plataforma, sino mandatarios del consumidor quien solicita un encargo a través de la plataforma. En este supuesto, la plataforma se limita a poner en contacto al consumidor (mandante) y al participante (mandatario) para celebrar un contrato de mandato. También se evalúa el caso hipotético de que los participantes fueran trabajadores de la plataforma, siendo esta, entonces, la mandataria del consumidor.
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