Becerra-Peña, D.L., Rosales Soto, A. and Gutiérrez Moreno, P. 2023. Tax challenges digitalization of the economy: a reflection on the BEPS Project. The Anáhuac Journal. 23, 1 (Jun. 2023), Págs. 12–39. DOI:https://doi.org/10.36105/theanahuacjour.2023v23n1.01.