Martín Jiménez, Adolfo J.
BEPS, the digital(ized) economy and the taxation of services and royalties / Adolfo Martín Jiménez .-- , 2018
Resumen.
This article points out some of the virtues and biases of the BEPS project outputs, and shows where the OECD/G20 BEPS project has been insufficient to solve BEPS strategies. Further, it speculates on whether the most popular initiatives proposed in the OECD discussions on the digital economy are fit for purpose, and conclude that these "solutions" may present a number of problems, including the abandonment of the already agreed BEPS principles and their limited impact without effectively tackling the most pressing issues left open by BEPS. In addition, it refers to what the UN is doing in connection with the taxation of royalties and services, and ponders whether it would be better to adopt this standard rather than the new solutions devised for the digital economy. Finally, it focuses on the recently released proposals by the EU.
ECONOMÍA DIGITAL
PROPIEDAD INDUSTRIAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCION
PROGRAMAS
Intertax 0165-2826 v. 46, Issue 8 & 9, August/September 2018, p. 620-638
BEPS, the digital(ized) economy and the taxation of services and royalties / Adolfo Martín Jiménez .-- , 2018
Resumen.
This article points out some of the virtues and biases of the BEPS project outputs, and shows where the OECD/G20 BEPS project has been insufficient to solve BEPS strategies. Further, it speculates on whether the most popular initiatives proposed in the OECD discussions on the digital economy are fit for purpose, and conclude that these "solutions" may present a number of problems, including the abandonment of the already agreed BEPS principles and their limited impact without effectively tackling the most pressing issues left open by BEPS. In addition, it refers to what the UN is doing in connection with the taxation of royalties and services, and ponders whether it would be better to adopt this standard rather than the new solutions devised for the digital economy. Finally, it focuses on the recently released proposals by the EU.
ECONOMÍA DIGITAL
PROPIEDAD INDUSTRIAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCION
PROGRAMAS
Intertax 0165-2826 v. 46, Issue 8 & 9, August/September 2018, p. 620-638