000			01942nab a2200289 c 4500
003			ES-MaIEF
005			20190227143025.0
007			ta
008			181023t2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967022 _aNeuvel, Willem
245		0	_aProfit attribution challenges in a digital economy _b : a transfer pricing analysis of the EU virtual permanent establishment concept _c Willem Neuvel, Sylvia de Jong and Ágata Uceda
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the authors discuss some implications for multinational enterprises of the proposed introduction of a "virtual permanent establishment" (virtual PE) by the European Commission (EC). First, the authors discuss the update of the PE definition, i.e. the virtual PE. Second, the authors discuss how the profit attribution to this updated PE definition is intended to work and to what extent this profit attribution is aligned with value creation of MNEs in a digital economy as highlighted by the OECD Transfer Pricing Guidelines. It can be concluded that the EC proposal is not in line with the existing consensus on the taxation of the digital economy and artificially aims to be in accordance with the OECD Guidelines. The authors suggest that the EC considers the recommendations by the OECD more thoroughly in tackling this difficult issue of taxation of the digital economy.
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_942622 _aESTABLECIMIENTO PERMANENTE
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_959615 _aATRIBUCIÓN DE RENTAS
650		4	_948644 _aUNION EUROPEA
700	1		_967023 _aJong, Sylvia de
700	1		_958762 _aUceda, Ágata
773	0		_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 5, November 2018, p. 335-342
942			_cRE
999			_c140048 _d140048