000			02158nab a2200265 c 4500
999			_c143706 _d143706
003			ES-MaIEF
005			20210309123059.0
007			ta
008			210309t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968792 _aMahu Martínez, Pablo
245		0	_aDistributive profit allocation rules _ba new approach for an old problem _c Pablo Mahu Martínez
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe Organisation for Economic Co-operation and Development (OECD) has recently announced its renewed commitment to the Unified Approach (UA) contained in Pillar I for the taxation of MNEs’ business profits. The historical development of this approach demonstrates how the OECD has not taken inter-nation equity issues seriously in its drafting and, thus, the approach produces outcome issues that do not address the underlying problems that actuated the BEPS Program in the first place. The author believes that the OECD has not been asking the correct questions and, therefore, the problem of how to reform international tax law must be restated. In a world of increasing political instability, stagnating inequality rates, and a continuous struggle to improve the quality of life of its world citizens, tax policy requires addressing these fundamental issues. Internation equity demands an agreement on fundamental justice principles underlying international tax law, principles that would best be reflected in new nexus and profit allocation rules based on factors of distributive justice. Only in that way can the OECD reach a stable, lasting, and consensual solution to address the issues in our current international tax architecture that will benefit all parties involved.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_948454 _aSOCIEDADES
650		4	_948611 _aIMPUESTOS
650		4	_931085 _aARMONIZACION FISCAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_943700 _aEQUIDAD IMPOSITIVA
773	0		_9164465 _oOP 2141/2021/2 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 2, February 2021, p. 144-165
942			_cART