000			02036nab a2200301 c 4500
999			_c142304 _d142304
003			ES-MaIEF
005			20201009104723.0
007			ta
008			200806t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966381 _aGadzo, Stjepan
245		0	_a International corporate tax regime post-BEPS _ba regulatory perspective _c Stjepan Gadzo & Sime Jozipovic
260			_c2020
500			_aResumen.
520			_aThis article explores the recent attempts to overhaul the international tax regime from the regulatory perspective. The regulatory perspective is understood here as the capacity of the rules of international tax law to affect the behaviour of both corporate taxpayers in arranging their cross-border activities and the States in designing their CIT systems. The BEPS initiative serves as a prime example of how international tax law fulfils its regulatory function, by guiding the behaviour of both governments and taxpayers. Accordingly, the paper argues that the international corporate tax regime post-BEPS exhibits two sides of the same regulatory coin: on the one hand, taxpayers are disincentivized to resort to particular types of international tax planning; on the other, the incentives for individual States to engage in corporate tax competition are significantly reduced. It is further argued that the most far-reaching proposal in this area relates to 'global minimum tax', drawn under Pillar Two of the 'BEPS 2.0' initiative.
650		4	_aFISCALIDAD INTERNACIONAL _943700
650		4	_aCOMPETENCIA FISCAL NOCIVA _940318
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPROGRAMAS _948158
650		4	_aELUSION FISCAL _943410
650		4	_aEVASION FISCAL _944029
650		4	_aCONTROL _940745
650		4	_aSEGUNDO PILAR (OCDE) _967772
700	1		_968097 _aJozipovic, Sime
773	0		_9162423 _oOP 2141/2020/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 4, April 2020, p. 432-445
942			_cART