000			02060nab a2200313 c 4500
999			_c143569 _d143569
003			ES-MaIEF
005			20210211121453.0
007			ta
008			210211t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966594 _aMilogolov, Nikolai
245		4	_aThe emergence of the "technological tax hub" _bdigitally oriented trajectories of reforms in tax planning hub jurisdictions _c Nikolai Milogolov
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThis article contains an empirical analysis of the recent tax developments in five major tax planning hub jurisdictions (the Netherlands, Cyprus, Malta, Singapore, and Hong Kong) by testing their potential for attracting the important parts of the value chain (significant people functions, intellectual property (IP), and the digital infrastructure) in the context of the highly digitalized businesses (platforms, cloud computing, fintech, robotics, and artificial intelligence). The digitalized businesses require relatively less physical substance for the creation of significant economic value. The combination of tax incentives for Multinational Enterprises (MNEs) and start-ups, transfer pricing rules, rules for valuation of intellectual property (IP), and wage tax incentives are increasingly used by the ‘tax hub’ countries to win in the global economic battle for the most important parts of the digitalized value chains that exacerbate tax competition.
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_943410 _aELUSION FISCAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_aPAISES BAJOS _943712
650		4	_aSINGAPUR _948432
650		4	_aHONG KONG _945440
650		4	_aMALTA _947669
650		4	_aCHIPRE _934082
773	0		_9164289 _oOP 2141/2020/12 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issue 12, December 2020, p. 1104-1124
942			_cART