Cai, Qiang
New taxing right in the Unified Approach: old wine in a new bottle / Qiang Cai, Luca Cerini & Xiaorong (Sharron) Li .-- , 2020
Resumen.
The OECD's Unified Approach (UA) features new taxing rights allocated to market jurisdictions irrespective of the existence of physical presence. This article outlines the UA and the authorized OECD approach (AOA). It contains a critical analysis of the AOA to the profit attribution for the dependent agent permanent establishment (DAPE), followed by a proposed solution in the UA. The part is concluded by a case study. The last section provides some critical comments on the UA, drawing on the insights from domestic practice on DAPE profit attribution.
ECONOMÍA DIGITAL
BENEFICIOS
ATRIBUCIÓN DE BENEFICIOS
FISCALIDAD INTERNACIONAL
ARMONIZACION FISCAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Cerioni, Luca
Li, Xiaorong (Sharron)
Intertax 0165-2826v. 48, issue 11, November 2020, p. 956-965
New taxing right in the Unified Approach: old wine in a new bottle / Qiang Cai, Luca Cerini & Xiaorong (Sharron) Li .-- , 2020
Resumen.
The OECD's Unified Approach (UA) features new taxing rights allocated to market jurisdictions irrespective of the existence of physical presence. This article outlines the UA and the authorized OECD approach (AOA). It contains a critical analysis of the AOA to the profit attribution for the dependent agent permanent establishment (DAPE), followed by a proposed solution in the UA. The part is concluded by a case study. The last section provides some critical comments on the UA, drawing on the insights from domestic practice on DAPE profit attribution.
ECONOMÍA DIGITAL
BENEFICIOS
ATRIBUCIÓN DE BENEFICIOS
FISCALIDAD INTERNACIONAL
ARMONIZACION FISCAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Cerioni, Luca
Li, Xiaorong (Sharron)
Intertax 0165-2826v. 48, issue 11, November 2020, p. 956-965