000			01763nab a2200265 c 4500
999			_c138906 _d138906
003			ES-MaIEF
005			20201009122214.0
007			ta
008			180925s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_928061 _aMartín Jiménez, Adolfo J.
245			_aBEPS, the digital(ized) economy and the taxation of services and royalties _c Adolfo Martín Jiménez
260			_c2018
500			_aResumen.
520			_aThis 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.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_948164 _aPROPIEDAD INDUSTRIAL
650		4	_948608 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_aPREVENCION _954712
650		4	_948158 _aPROGRAMAS
773	0		_9157522 _oOP 2141/2018/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 8 & 9, August/September 2018, p. 620-638
942			_cART