New taxing right in the Unified Approach: old wine in a new bottle Qiang Cai, Luca Cerini & Xiaorong (Sharron) Li
By: Cai, Qiang
.
Contributor(s): Cerioni, Luca | Li, Xiaorong (Sharron).
Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | BENEFICIOS | ATRIBUCIÓN DE BENEFICIOS | FISCALIDAD INTERNACIONAL | ARMONIZACION FISCAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Intertax v. 48, issue 11, November 2020, p. 956-965Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/11-2 (Browse shelf) | Available | OP 2141/2020/11-2 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2020/11 Intertax | OP 2141/2020/11-1 The European Commission Tax Package: the condition of foreseeable relevance, group requests and data breaches | OP 2141/2020/11-10 The Apple case | OP 2141/2020/11-2 New taxing right in the Unified Approach: old wine in a new bottle | OP 2141/2020/11-3 The future of OECD tax arbitration | OP 2141/2020/11-4 A general income inclusion rule as a tool for improving the international tax regime | OP 2141/2020/11-5 Group transactions, transfer pricing and litigation |
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.
Click on an image to view it in the image viewer
There are no comments for this item.