| 000 | 02494nab#a2200301#c#4500 | ||
|---|---|---|---|
| 999 |
_c102965 _d102965 |
||
| 003 | IEF | ||
| 005 | 20201009133950.0 | ||
| 008 | 171025s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 |
_aWilde, Maarten F. de _958102 |
||
| 245 |
_aLowering the permanent establishment threshold via the anti - BEPS convention _b much ado about nothing ? _c Maarten Floris de Wilde |
||
| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 520 | _aThe author examines the lowering of the threshold at which commissionaire, auxiliary, and building site and construction activities qualify as a permanent establishment under the Multilateral anti-BEPS Convention (MLI). With aview to countries planning to implement the provisions in this convention on permanent establishments within their tax treaty networks, the author argues for exercising a degree of caution. Some caution may be worthwhile to be exercised specifically with regard to the MLI provisions on commissionaire and auxiliary activities, as these provisions seemunlikely to have any substantial effect in terms of effectively shifting substantial tax base towards market jurisdictions. Attributing tax base to the market jurisdiction requires a fundamental restructuring of the way in which business profits are divided geographically in international taxation.In the absence of any moves in this direction, it would not seemsensible to alter the reference points for determining tax jurisdiction. Implementing these MLI provisions could meanwhile also prompt countries to seek to claim more of the .tax pie. for themselves than they are entitled to under the existing international profit attribution rules. In that event, it would not seem inconceivable that such action could result in double taxation ordouble non-taxation, legal uncertainty and problems of an administrative nature . red tape. | ||
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tIntertax _gv. 45, n. 8-9, August / September 2017, p. 556-566 |
|
| 942 | _2udc | ||
| 942 | _2udc | ||