000			01721nab a2200229 c 4500
999			_c149379 _d149379
003			ES-MaIEF
005			20240516110406.0
007			ta
008			240516t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_961628 _aChand, Vikram
245		0	_aPillar I _helectrónico _bthe marketing and distribution safe harbour (MDSH) as applicable to licensed manufacturers and centralized business models : does it fulfil its policy objective? _c Vikram Chand, Camille Vilaseca
500			_aResumen.
520			_aThe new Pillar I Amount A system aims to reallocate a portion of in-scope MNEs’ residual profits to market countries. This said, there could be many instances when an MNE already reports residual profits in the market country under the current system, for example, when it operates with a substantial physical presence (which is entrepreneurial in nature) in the market country. In order to avoid the double taxation/double counting of what is known as ‘residual profits’, a Marketing and Distribution Safe Harbour (MDSH) mechanism was first developed in the 2020 Blueprint and redesigned in the 2022 Progress Report. This article addresses the question as to whether the MDSH as designed in the Progress Report meets its objective, particularly after briefly describing it as drafted in both reports.
650		4	_aPRIMER PILAR (OCDE) _967756
650		4	_aAMOUNT A (PRIMER PILAR, OCDE) _971719
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
650		4	_aPRECIOS DE TRANSFERENCIA _948095
700			_971720 _aVilaseca, Camille
773	0		_9171639 _oOP 2141/2023/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51 n. 8/9, August/September 2024, p. 572-594
942			_cRE