000			01787nab a2200241 c 4500
999			_c144869 _d144869
003			ES-MaIEF
005			20211018132147.0
007			ta
008			211018t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969342 _aQuentin, Clair
245		0	_aGently down the stream _helectrónico _bBEPS, value theory and the allocation of profitability along global value chains _c Clair Quentin
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aOECD consultation documents and corporate sector responses relating to transfer pricing reform and the taxation of the digital economy between 2010 and 2020 are analysed through the lens of classical value theory. In the transfer pricing context, "value creation" came to mean business functions outside the classical production boundary, and in the digital economy context, a variety of heterodox positions were adopted, with recognition of the classical production boundary being conspicuous by its absence. Seemingly, profitability had to be allocated outside the bounds of the firm, given that to some extent value is created elsewhere and captured by it, but rich states and corporate capital were only willing to allocate it downstream in global value chains, where consumption is predominantly located, i.e. not upstream in global value chains to the lower-income states where, in the classical production framework, value creation is predominantly situated.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_967011 _aCREACIÓN DE VALOR
650		4	_948309 _aTEORIA DEL VALOR
773	0		_9165322 _oWTJ/2021/2 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 2, 2021, p. 163-216
942			_cRE