| 000 | 02294nab a2200313 c 4500 | ||
|---|---|---|---|
| 999 |
_c141643 _d141643 |
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| 003 | ES-MaIEF | ||
| 005 | 20221125165744.0 | ||
| 007 | ta | ||
| 008 | 200117t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aScrepante, Mirna S. _962678 |
|
| 245 | 0 |
_aRethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 _bNothing changed but the change? _c Mirna Screpante |
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| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aTax planning involving intangibles has become a major concern among governments, revenue authorities, media, the general public and international organizations. Multinational enterprises have been perceived to be able to shift profits by transferring and centralizing the ownership of intangibles in jurisdictions with a tax-friendly environment without materially changing the overall functionality. The OECD addressed this concern in the BEPS Actions 8-10 Final Report by introducing the "new" concepts of value creation and DEMPE functions to tackle aggressive tax planning structures involving intangibles. This article critically assesses the OECD's objectives and argues that this recalibration of the arm's length principle could actually facilitate the alignment of taxing rights with the place of economic activity, contemplated by the OECD without necessarily deterring and possibly reinforcing the tendencies of typical intangibles-focused profit-shifting planning models, expressed collectively here as the IP Licence Model. In effect, the revamped arm's length principle may not be simply a benign profit allocation tool. | ||
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
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| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aELUSION FISCAL _943410 |
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| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aPREVENCIÓN _954712 |
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| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
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| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_9161773 _oWTJ/2019/3 _tWorld Tax Journal _w(IEF)62814 _g v. 11, n. 3, October 2019, p. 425-479 |
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| 856 | _uhttps://research.ibfd.org/#/ | ||
| 942 | _cRE | ||