| 000 | 01512nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143482 _d143482 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210202104913.0 | ||
| 007 | ta | ||
| 008 | 210202t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_966752 _aCai, Qiang |
|
| 245 | 0 |
_aNew taxing right in the Unified Approach: old wine in a new bottle _c Qiang Cai, Luca Cerini & Xiaorong (Sharron) Li |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThe OECD's Unified Approach (UA) features new taxing rights allocated to market jurisdictions irrespective of the existence of physical presence. This article outlines the UA and the authorized OECD approach (AOA). It contains a critical analysis of the AOA to the profit attribution for the dependent agent permanent establishment (DAPE), followed by a proposed solution in the UA. The part is concluded by a case study. The last section provides some critical comments on the UA, drawing on the insights from domestic practice on DAPE profit attribution. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_932314 _aBENEFICIOS |
|
| 650 | 4 |
_aATRIBUCIÓN DE BENEFICIOS _967875 |
|
| 650 |
_aFISCALIDAD INTERNACIONAL _967999 |
||
| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 700 | 1 |
_929735 _aCerioni, Luca |
|
| 700 |
_968693 _aLi, Xiaorong (Sharron) |
||
| 773 | 0 |
_9164078 _oOP 2141/2020/11 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 11, November 2020, p. 956-965 |
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| 942 | _cART | ||