000			01949nab a2200265 c 4500
999			_c142914 _d142914
003			ES-MaIEF
005			20201009104544.0
007			ta
008			201007t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_949618 _aEnglisch, Joachim
245		0	_aTransfer pricing for digital business models _bearly evidence of challenges and options for reform _c Joachim Englisch and Johannes Becker _hElectrónico
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_3Resumen.
520			_aThe Inclusive Framework of the OECD/G20 currently discusses the internationally coordinated introduction of effective minimum taxes on multinational firm profits. This so-called GLOBE (global anti-base erosion) proposal is inspired by the GILTI and BEAT regimes of the 2017 US tax reform. It calls for the implementation of both income inclusion rules that would resemble very broad CFC regimes and switch-over clauses, and deduction barriers or withholding taxes for undertaxed payments in the source country. In this article, the authors make three distinct contributions. First, the authors discuss the policy rationale for the minimum tax, its advantages and potential problems. Second, the authors analyse important features of tax design, i.e. the technical dimension of the tax. Third, the authors examine the proposal in the legal and economic context of the complementary proposals that are currently under discussion (the “Pillar 1” proposals for a reallocation of taxing rights) and its compatibility with tax treaty law and EU treaty law.
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aPOLITICA FISCAL _948067
650		4	_aPRIMER PILAR (OCDE) _967756
700	1		_953713 _aBecker, Johannes
773	0		_9163457 _oWTJ/2019/4 _tWorld Tax Journal _w(IEF)62814 _gv. 11, n. 4, 2019
942			_cRE