000			02046nab a2200253 c 4500
999			_c143877 _d143877
003			ES-MaIEF
005			20230112101911.0
007			ta
008			210414t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_964959 _aGreil, Stefan
245			_aTaxing the digital economy _ba case study on the Unified Approach _c Stefan Greil & Thomas Eisgruber
260			_c2021
500			_aResumen.
520			_aIn October 2020, the OECD Secretariat published the ‘Report on Pillar One Blueprint’ approved by the Inclusive Framework on BEPS as a result of the work on the tax challenges arising from digitization. This contribution attempts to explain the application of the Unified Approach, especially Amount A using a case study. The case study reveals a considerable complexity of the proposed new system. Therefore a simplification potential is to be pointed out at the same time, in order to make Amount A practicable. The possibility is not precluded that certain aspects could be interpreted or regarded differently. Therefore, this case study intends to contribute to the development of a common understanding, too. It is important that all participants in a multilateral system have a common understanding. Otherwise, this results in double taxation and enormous administrative challenges for taxpayers and tax administrations. There is still the opportunity to make changes. This should be used now, since multilateral systems are difficult to change once they have been implemented. Finally, the application of the proposed draft of the new Article 12B of the UN Tax Treaty Model is also considered.
650		7	_aECONOMÍA DIGITAL _966104
650		4	_950141 _aIMPUESTOS
650		4	_967756 _aPRIMER PILAR (OCDE)
650		4	_968863 _aENFOQUE UNIFICADO (OCDE)
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
700	1		_968862 _aEisgruber, Thomas
773	0		_9164652 _oOP 2141/2021/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 1, January 2021, p. 53-70
942			_cART