000			01837nab a2200241 c 4500
999			_c149066 _d149066
003			ES-MaIEF
005			20240618190511.0
007			ta
008			240305s2023 ne |||||o|||| 00| 0 ger d
040			_aES-MaIEF _bger _cES-MaIEF
100			_968080 _aStarkov, Vladimir
245	1	0	_aAmount A vs Article 12B _helectrónico _bone size may not fit all _c Vladimir Starkov and Alexis Jin
520			_aIn this article, the authors attempt to compare the tax revenues that may be raised by certain middle-income countries under the Amount A and under an alternative multilateral tax regime based on the principles of article 12B of the UN Model Convention. The authors’ results indicate that while some middle-income countries may be better off under the Amount A regime, others may prefer the alternative regime based on the article 12B principles. The choice between these alternatives depends on factors such as the domestic economic activities of multinational enterprises in scope of Amount A, the level of domestic economic activities of companies engaged in automated digital services (ADS), the design of the taxation regime based on article 12B, and the specifics of double tax relief policies by the countries that host either companies in scope of Amount A or in scope of article 12B. The authors also offer some thoughts on how the multinational regime based on article 12B may coexist with Amount A under Pillar One.
650		4	_947460 _aIMPUESTOS
650		4	_969624 _aMODELO DE CONVENIO DE NACIONES UNIDAS
650		4	_967061 _aCONVENIO MULTILATERAL
650		4	_967756 _aPRIMER PILAR (OCDE)
650		4	_942842 _aDOBLE IMPOSICION
650		4	_963590 _aSERVICIOS DIGITALES
700	1		_969561 _aJin, Alexis
773	0		_9171390 _oITS/2023/4 _tInternational Tax Studies _x 2590-1117 _g Vol. 6, no. 4, 2023, 28 p.
942			_cRE