BEPS, the digital(ized) economy and the taxation of services and royalties Adolfo Martín Jiménez
By: Martín Jiménez, Adolfo J
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Material type: 
ArticlePublisher: 2018Subject(s): ECONOMÍA DIGITAL | PROPIEDAD INDUSTRIAL | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCION | PROGRAMAS
In:
Intertax v. 46, Issue 8 & 9, August/September 2018, p. 620-638Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2018/8/9-3 (Browse shelf) | Available | OP 2141/2018/8/9-3 |
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| OP 2141/2018/8/9 Intertax | OP 2141/2018/8/9-1 Is there a light at the end of the tunnel of the international tax system? | OP 2141/2018/8/9-2 Mandatory tax arbitration | OP 2141/2018/8/9-3 BEPS, the digital(ized) economy and the taxation of services and royalties | OP 2141/2018/8/9-4 The meaning and scope of the ancillary principle under model tax conventions | OP 2141/2018/8/9-5 What are the drivers of tax complexity for MNCs? | OP 2141/2018/8/9-6 Paying taxes |
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.
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