ABSTRACT
Human evolution in the world has brought the digitization of the economy. There is a strong growing digital economy that takes place in intangible environments, and therefore, when it comes to taxation, there is a great conceptual gap over the conventional economy. It is verified that tax planning in the digital world and tax planning in the digital world are so challenging that it has become a topic of the OECD and BEPS, in order to provide mechanisms to avoid tax planning evasion. Finally, it is noted that companies operating in the digital economy are able to choose a jurisdiction to be their tax residence and provide services and trade anywhere in the world, and hence the big question about the taxation of companies
