000			01468nab a2200265 c 4500
999			_c147603 _d147603
003			ES-MaIEF
005			20230531120713.0
007			ta
008			230531s2022 ne |||| o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970036 _aMüller, Jessica M.
245		0	_aIntellectual property income as "per se" passive income _helectrónico _ba comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164) _c Jessica M. Müller and Christoph Spengel
500			_aResumen.
520			_aThis article analyses the treatment of intellectual property income under EU controlled foreign company rules before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164). It addresses the lack of common, operationalizable criteria to realize equality for digital businesses, and provides reform options, including the consideration of the OECD’s Pillar Two.
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702
650		4	_aPROPIEDAD INTELECTUAL _942409
650		4	_aECONOMÍA DIGITAL _966104
650		4	_aDERECHO COMPARADO _941877
650		4	_aATAD _967421
650		4	_aAPLICACION _927355
700			_95485 _aSpengel, Christoph
773	0		_9169521 _oBIT/2022/11 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 11, 2022, 25 p. 533-546
942			_cRE