000			02024nab#a2200301#c#4500
003			IEF
005			20221014165819.0
008			170629s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aIsmer, Roland _95110
245			_aThe substantive scope of tax treaties in a post - BEPS world _b article 2OECD MC ( taxes covered ) and the rise of new taxes _c Roland Ismer & Christoph Jescheck
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aFISCALIDAD INTERNACIONAL _944303
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
520			_aSeveral countries have recently either introduced or announced plans for new taxes addressing base erosion and profit shifting by multinational enterprises. These taxes include the Indian Equalization Levy, the UK Diverted Profits Tax, the announced Australian Diverted Profits Tax, the Netherlands Excessive Severance Tax as well as the Belgian Fairness Tax. Moreover, US Republicans plan to substitute the corporation tax with a (destination based) cash flow tax. It remains uncertain whether these hybrid taxes are covered by tax treaties. Theuncertainty relates both to the definition of an income tax according to Article 2(2) OECD MC and to the term' identical or substantially similar taxes' pursuant to Article 2(4) OECD MC. Against this background of legal uncertainty, the authors favour a procedural solution introducing an obligation for the contractingstates to reach a mutual agreement as to whether or not new taxes are covered by the tax treaty.
650		4	_943410 _aELUSION FISCAL
700	1		_aJescheck, Christoph _965503
773	0		_tIntertax _gv. 45, n. 5, May 2017, p. 382-390
942			_cART
942			_z148215
999			_c137245 _d137245