| 000 | 02258nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190306125903.0 | ||
| 007 | ta | ||
| 008 | 190219t2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_966986 _aSinnig, Julia |
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| 245 | 4 |
_aThe reflection of data-driven value creation in the 2018 OECD and EU proposals _c Julia Sinnig |
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| 260 | _c2018 | ||
| 500 | _aResumen. | ||
| 520 | _aIs the current corporate tax system fit for the digitalized economy? The 2018 interim report of the OECD and the proposals of the European Commission on the introduction of significant digital presence and a digital services tax give new insights into policymakers' perception of 'value creation' and income generation in digitalized business models. Although the right way to tax digitalized business models seems disputed with regard to the diverging outcomes of the OECD's and European Commission's work so far, it seems to be of common understanding that user data are susceptible of establishing a taxable nexus. In a first step, this article aims at analysing how the collection and processing of user data may create such genuine link between an income generating activity and a state territory enabling this state to exercise its taxing right. In that respect, the concept of value creation, a driving concept in the discussion on how to tax digitalized businesses, is critically reviewed and an attempt to understand its real meaning is presented. In a second step, the article analyses to which extent the long- and short-term proposals of the European Commission reflect such data-driven (taxable) value creation, critically highlighting their main characteristics and flaws. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 4 |
_963590 _aSERVICIOS ELECTRÓNICOS |
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| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
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| 650 | 4 |
_aCREACIÓN DE VALOR _967011 |
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| 650 | 4 |
_941877 _aDERECHO COMPARADO |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 773 | 0 |
_9158614 _oOP 2141-B/2018/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 6, December 2018, p. 325-334 |
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| 942 | _cART | ||
| 999 |
_c139955 _d139955 |
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