000			01865nab a2200253 c 4500
999			_c144725 _d144725
003			ES-MaIEF
005			20210929131625.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967379 _aKjaersgaard, Louse Fjord
245		4	_aThe ability to pay and economic allegiance _b justifying additional allocation of taxing rights to market states _c Louise Fjord Kjaersgaard
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe OECD/G20 Inclusive Framework and the UN are working intensively on how to change the allocation of taxing rights to cross border income and to adapt the international tax regime to the digitalization of the economy. A stated aim is that more taxing rights should be allocated to the market states. However, during the process it has become clear that it remains uncertain why the allocation of taxing rights should be changed. In this article, it is argued that the allocation should continue to be justified by the principle of economic allegiance in accordance with the ability of the MNEs to pay taxes. On this basis, it is analysed whether the following three measures are justifiable: the new nexus under the Pillar One Blueprint, the inclusion of software in the definition of royalties in the UN Model Tax Convention and the implementation of a shared taxing right for automated digital services in the UN Model Tax Convention.
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_967756 _aPRIMER PILAR (OCDE)
650		4	_967760 _aMODELO DE CONVENIO OCDE
773	0		_9165664 _oOP 2141/2021/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issues 8-9, August/September 2021, p. 636-655
942			_cART