000			02120nab a2200265 c 4500
999			_c142913 _d142913
003			ES-MaIEF
005			20201007125034.0
007			ta
008			201007t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964959 _aGreil, Stefan
245		0	_aTransfer pricing for digital business models _bearly evidence of challenges and options for reform _c Stefan Greil, Raphael Müller and Marcel Olbert _hElectrónico
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_3Resumen.
520			_aThe international tax system faces substantial challenges with respect to taxing the profits of multinational companies in the digital economy. Both policymakers and taxpayers consider the determination of intra-company transfer prices the most pressing issue. This article analyses existing transfer pricing challenges for digital businesses and supplements the analysis with descriptive insights on practical challenges from a survey among practitioners at multinational companies. Considering the survey insights, the authors discuss current transfer pricing developments in the BEPS 2.0 Project and assess whether they address existing challenges. They document that transfer pricing for digitalized transactions is an increasingly relevant issue, also for companies with traditional business models. They also find that recent reforms targeting profit shifting activities has increased legal uncertainty. Further, they argue that the tendency towards the formulaic apportionment of profits under current policy discussions about the new allocation of taxing rights has the potential to overcome this problem; however, its integration in the existing transfer pricing framework will create complex delineation issues.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		7	_966104 _aECONOMÍA DIGITAL
700	1		_968410 _aMüller, Raphael
700	1		_964194 _aOlbert, Marcel
773	0		_9163457 _oWTJ/2019/4 _tWorld Tax Journal _w(IEF)62814 _gv. 11, n. 4, 2019
942			_cRE