| 000 | 01723nab a2200205 c 4500 | ||
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| 999 |
_c150373 _d150373 |
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| 003 | ES-MaIEF | ||
| 005 | 20250228154103.0 | ||
| 007 | ta | ||
| 008 | 240628t2023 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_961964 _aKostic, Svetislav V. |
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| 245 | 0 |
_aPillar one and mobility _helectrónico _b a truly global solution? _c Svetislav V. Kostić, Aitor Navarro |
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| 520 | _aMobility should be at the core of the reallocation of taxing rights debate. With such a premise in mind, this contribution addresses this issue within Pillar One in its two components: the apportionment of taxing rights to market jurisdictions on residual profits of the most significant MNEs worldwide (Amount A) and the standardization of the remuneration of related party distributors that perform baseline marketing and distribution activities in market jurisdictions (Amount B). The aim is to show that not only the mobility of individuals but also that of MNE structures when deciding on their presence in market jurisdictions are relevant in building new paradigms on the allocation of taxing rights at a cross-border level through the specific impact of the said OECD proposal. Even if Pillar One seems doomed to fail, lessons learned from its design and its specific impact on mobility matters should inform further developments in reshaping international taxation. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
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| 700 | 1 |
_964669 _aNavarro, Aitor |
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| 773 | 0 |
_9171822 _oOP 2141/2023/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 12, December 2023, p. 840-850 |
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| 856 | _uhttps://kluwerlawonline.com/journalarticle/Intertax/51.12/TAXI2023077 | ||
| 942 | _cRE | ||