000			02114nab a2200265 c 4500
999			_c143881 _d143881
003			ES-MaIEF
005			20230112101951.0
007			ta
008			210414t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966752 _aCai, Qiang
245		4	_aThe new taxing right and its scope limitations _ba theoretical reflection _c Qiang Cai, Fang Wu, Xiaorong Li
260			_c2021
500			_aResumen.
520			_aWhile the Unified Approach reallocates taxing rights to market jurisdictions irrespective of the existence of any physical presence therein, such new taxing rights are subject to various qualifications and carve-outs. Concerns have already been raised that these scope limitations may complicate the reform and lead to double taxation. Ultimately, the issue of the scope limitation boils down to the policy rationale of the new taxing right for which this article submits a narrowly-construed benefit theory as a conceptual basis. Based on this benefit theory and relevant market theories, the authors argue that the scope limitations of the new taxing right should be based on the nature of transactions rather than the nature of products (services). In this way, various carve-outs proposed in the Unified Approach documents can be simplified to one business type, specifically, most of business-tobusiness (B2B) sales. Accordingly, a positive delineation of in-scope business can be drawn: business-to-consumer (B2C) sales and sales through routine-function intermediaries. Franchise arrangements also accord with the purpose of the new taxing right, however, franchise fees can be dealt with through the provisions of royalties in income tax treaties.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_968863 _aENFOQUE UNIFICADO (OCDE)
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_932314 _aBENEFICIOS
650		4	_967756 _aPRIMER PILAR (OCDE)
700	1		_968866 _aWu, Fang
700	1		_968693 _aLi, Xiaorong (Sharron)
773	0		_9164647 _oOP 2141/2021/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 3, March 2021, p. 210-222
942			_cART