The Impact of Beps on Digital Economy: an Analysis of Action 1
  • Páginas: 94 aprox.
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  • ISBN: 978-84-17317-24-9

The Impact of Beps on Digital Economy: an Analysis of Action 1

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  • Un análisis de la Acción 1 del Plan de lucha contra la Erosión de la Base Imponible y el Traslado de Beneficios (BEPS)
  • Estudia las diferentes posiciones, tanto la de los investigadores y académicos partidarios de modernizar las reglas actuales del establecimiento permanente, como los de la OCDE.

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Sumario

Preface

Chapter 1: Introduction to the concepts of digital economy and electronic commerce

  • I.   Approach to the concept of digital economy and e-commerce
  • II.  Digital economy and the emergence of new business models
  • III. Administrative challenges in the digital economy

Chapter 2: Tax treaty characterization of income derived from new business models

  • I.   OECD perspective: introduction
  • II.  Rental payments for hiring space for the use of a computer, a server or a similar device
  • III. Royalty payments for the use of copyright or any other similar intangible property
  • IV.  Business profits
  • V.   Payments for services provided to clients
  • VI.  Characterizing cloud computing and 3D printing payments

Chapter 3: OECD/G20 base erosion and profit shifting project: It´s influence in digital economy

  • I.  Base erosion and profit shifting projects: It´s incidence in digital economy
    •  A. Introduction
    •  B. Tax planning structures for base erosion and profit shifting: opportunities for BEPS in the digital economy
      •   Eliminating or reducing tax in the market country
      •   Avoiding withholding tax
      •   Eliminating or reducing tax in the intermediate country
    •  C. Restoring taxation of so-called stateless income
  • II. The obsolescence of the permanent establishment concept
    •  A. The traditional definition of permanent establishment
    •  B. 2003 changes to the Commentary on Article 5 OECD MC: guidance on the application of the PE definition in e-commerce
    •  C. The Spanish approach on the concept of a PE: the Dell case
    •  D. The artificial avoidance of permanent establishment status: the impact of BEPS Action 7 proposals on modification of Article 5 OECD MC
    •  E. The impact of modification of Article 5 OECD on digital economy: the obsolescence of the permanent establishment concept
  • III. A new nexus based on the concept of significant economic presence: the digital permanent establishment
    •  A. Introduction
    •  B. The significant economic presence test: TFDE’s suggestions
      •   The revenue-based factor
      •   Digital factors
      •   User-based factors 
    •  C. Income attribution to the significant economic presence
      •   Suggestions of the TFDE
      •   The new PE nexus as proposed by Hongler & Pistone and Avi-Yonah & Halabi.
    •  D. The new Article 12A for technical services on the UN Model: an alternative to the new PE nexus?
    •  F.  A Common reform of the EU’s corporate tax rules for digital activites: a new nexus based on the concept of significant digital presence
  • IV. The introduction of a withholding tax on digital transactions
    •  A. Introduction
    •  B. The need for a clear definition of transactions covered and the intervention of collecting agents
    •  C. Comments on the introduction of a WHT on digital (or all sales) transactions concluded remotely with non-resident companies
    •  D. Introduction of a WHT on digital (or all sales) transactions concluded remotely with non-resident companies vs. new Article 12A for technical services on the UN Model
  • V. The introduction of an equalisation levy and other defensive measures introduced by countries
    •  A. Introduction: TFDE’s suggestions
    •  B. Unilateral and defensive measures introduced by countries: a short-term solution
      •   UK Diverted Profits Tax
      •   The Australian Multinational Anti-Avoidance Law (MAAL) and the Diverted Profits
      •   Tax
      •   The Indian Equalisation Tax and the recently proposed new nexus based on a concept of «significant economic presence»
      •   The French tax on online and physical distribution of audio visual content
      •   The Italian initiatives: the voluntary disclosure procedure and the levy on digital transactions (web tax)
    •  C.  The introduction of a Digital Services Tax as an interim measure at EU level
  • VI. Next goals: destination-based corporate tax

Bibliography

Ventajas

  • La OCDE, con el apoyo político de los países miembros del G20, ha lanzado el Plan de lucha contra la Erosión de la Base Imponible y el Traslado de Beneficios (BEPS) en un intento por realinear los impuestos a las empresas con la ubicación de las actividades comerciales reales. En particular, la Acción 1 del Plan BEPS aborda los desafíos de la economía digital.
  • En este manual se aborda y analiza esta realidad, exponiendo las diferentes posiciones, tanto la de los investigadores y académicos partidarios de modernizar las reglas actuales del establecimiento permanente, como los de la OCDE, adherida a los principios actuales del establecimiento permanente decidiendo simplemente modificar las reglas existentes para que se adapten a la economía digital.

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