Schmidt, Peter
A general income inclusion rule as a tool for improving the international tax regime challenges arising from EU primary law / Peter Koerver Schmidt .-- , 2020
Resumen.
The overall concept of the OECD's Global Anti-Base Erosion (GloBE) Proposal is to develop a coordinated set of rules to address ongoing risks from profit shifting and to curb international tax competition. Two important components of the proposal are the income inclusion rule and the switch-over rule and, in this article, these components are examined in consideration of EU primary law. Depending on the final design of the rules, it is concluded that the proposed income inclusion rule - however, probably not the switch-over rule - may end up restricting the fundamental freedoms by treating comparable situations differently. Against that background, a number of policy options for designing the income inclusion rule in accordance with primary EU law requirements are presented, and pros and cons of these design options are discussed.
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
PROGRAMAS
DERECHO COMUNITARIO EUROPEO
Intertax 0165-2826v. 48, issue 11, November 2020, p. 983-997
A general income inclusion rule as a tool for improving the international tax regime challenges arising from EU primary law / Peter Koerver Schmidt .-- , 2020
Resumen.
The overall concept of the OECD's Global Anti-Base Erosion (GloBE) Proposal is to develop a coordinated set of rules to address ongoing risks from profit shifting and to curb international tax competition. Two important components of the proposal are the income inclusion rule and the switch-over rule and, in this article, these components are examined in consideration of EU primary law. Depending on the final design of the rules, it is concluded that the proposed income inclusion rule - however, probably not the switch-over rule - may end up restricting the fundamental freedoms by treating comparable situations differently. Against that background, a number of policy options for designing the income inclusion rule in accordance with primary EU law requirements are presented, and pros and cons of these design options are discussed.
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
PROGRAMAS
DERECHO COMUNITARIO EUROPEO
Intertax 0165-2826v. 48, issue 11, November 2020, p. 983-997