| 000 | 02317nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c145727 _d145727 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220324135319.0 | ||
| 007 | ta | ||
| 008 | 220324t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967640 _aJalan, Nupur |
|
| 245 | 0 |
_aWhat is the road ahead for unilateral digital tax measures? _helectrónico _c Nupur Jalan and Elvira Misquith |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn the past couple of years, countries across the globe have implemented several unilateral measures for digital economy taxation to tackle the tax challenges arising from taxation of the digital economy. On the global front, the Organisation for Economic Co-operation and Development (OECD) hosted negotiations with countries that are part of the Inclusive Framework on Base Erosion and Profit Shifting for more than half a decade and came up with a Two-Pillar Solution. The United Nations proposed a new article 12B, which aims to allow market jurisdictions to withhold tax on payments made for digital services. However, many open questions still need to be resolved, probably the most relevant of all – is there a certainty that multinationals covered in Pillar One or Pillar Two would not be doubly taxed on the same digital income? Considering this background, the paper starts with the discussion on the current state of affairs, then it moves on to the debate surrounding the taxation of the digital economy. It also discusses the various unilateral digital tax measures currently in existence across the globe and the macro and micro impact of these measures on the economy and businesses. It concludes with a discussion on what lies ahead for the countries adopting the OECD-proposed Two-Pillar Solution and the fate of the unilateral digital tax measures. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 700 | 1 |
_969155 _aMisquith, Elvira |
|
| 773 | 0 |
_9167033 _oAPTB/2021/4 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 27, n. 4, 2021, 13 p. |
|
| 942 | _cRE | ||