000			01691nab a2200193 c 4500
999			_c150372 _d150372
003			ES-MaIEF
005			20250228153508.0
007			ta
008			240628t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_952896 _aSzudoczky, Rita
245		0	_aPrinciples justifying the reallocation of taxing rights to market jurisdictions _helectrónico _b do we need them? _c Rita Szudoczky
520			_aThis article argues that the taxing right of market jurisdictions under Pillar One is justified by commonly invoked and widely accepted principles in international taxation. This is not just a desirable outcome of the international coordination on the allocation of taxing rights but a moral demand that the inter-state allocation of taxing rights must comply with. A principle-based allocation of taxing rights is a precondition for the legitimacy and thus the equity of the international tax regime. Principles, such as ability to pay, the benefits principle and economic allegiance, provide a normative justification for asserting tax jurisdiction. Despite the criticism regarding their vagueness, indeterminateness, and overlaps between their meaning, the benefits principle and economic allegiance have a definite function in the international tax regime insofar as they designate the countries that have a legitimate claim to tax international income.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_967756 _aPRIMER PILAR (OCDE)
773	0		_9171822 _oOP 2141/2023/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 12, December 2023, p. 822-839
856			_uhttps://kluwerlawonline.com/journalarticle/Intertax/51.12/TAXI2023076
942			_cRE