000			01746nab a2200253 c 4500
999			_c143484 _d143484
003			ES-MaIEF
005			20210202110551.0
007			ta
008			210202t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_940260 _aSchmidt, Peter
245		2	_aA general income inclusion rule as a tool for improving the international tax regime _bchallenges arising from EU primary law _c Peter Koerver Schmidt
260			_c2020
500			_aResumen.
520			_aThe overall concept of the OECD's Global Anti-Base Erosion (GloBE) Proposal is to develop a coordinated set of rules to address ongoing risks from profit shifting and to curb international tax competition. Two important components of the proposal are the income inclusion rule and the switch-over rule and, in this article, these components are examined in consideration of EU primary law. Depending on the final design of the rules, it is concluded that the proposed income inclusion rule - however, probably not the switch-over rule - may end up restricting the fundamental freedoms by treating comparable situations differently. Against that background, a number of policy options for designing the income inclusion rule in accordance with primary EU law requirements are presented, and pros and cons of these design options are discussed.
650			_aFISCALIDAD INTERNACIONAL _967999
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aELUSION FISCAL _943410
650		4	_aPREVENCIÓN _954712
650		4	_aPROGRAMAS _948158
650		4	_aDERECHO COMUNITARIO EUROPEO _941975
773	0		_9164078 _oOP 2141/2020/11 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 11, November 2020, p. 983-997
942			_cART