000			01977nab a2200253 c 4500
999			_c140223 _d140223
003			ES-MaIEF
005			20230612183041.0
007			ta
008			190326t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_967103 _aSamari, Alessandro Simone
245			_aDigital economy and profit allocation _bthe application of the profit split method to the value created by a "significant digital presence" _c Alessandro Simone Samari
260			_c2019
500			_aDisponible en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe European Commission recently released a comprehensive legislative proposal laying down a new set of tax rules applicable to the digital economy. The proposal at issue also provides a set of rules concerning profit attribution to a "significant digital presence" (a new concept of permanent establishment intended to establish a digital taxable nexus in the European jurisdictions). The EU legislator opted for the profit split method (adapted in a consistent manner to reflect the way value is created in digital activities). The aim of this article is to understand how the new proposed EU rules concerning profit attribution to a "significant digital presence" will work and then try to evaluate their suitability and efficiency. To this end, the article studies and compares three highly digitalized business models. Based on such analysis, the author proposes both theoretical and practical solutions aimed at making the proposed EU provision on profit attribution to a "significant digital presence" applicable and efficient.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_959615 _aATRIBUCIÓN DE RENTAS
650		4	_967011 _aCREACIÓN DE VALOR
650		4	_948644 _aUNION EUROPEA
773	0		_9159877 _oITPJ/2019/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 1, January/February 2019, p. 22-42
942			_cRE