000			01801nab a2200241 c 4500
999			_c150649 _d150649
003			ES-MaIEF
005			20250424101148.0
007			ta
008			250424t2023 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_951128 _aPeters, Cees
245	1	2	_aA governance analysis of BEFIT _bhow the member states’ wish to obtain more regulatory authority is driving a revolution _c Cees Peters
520			_aThis contribution analyses the ongoing BEFIT proposal (Business in Europe: Framework for Income Taxation) of the EC (European Commission) from a governance perspective. For this matter, it considers the proposed replacement of the arm’s length standard with a system of unitary taxation and formulary apportionment (FA) as a changing regulation strategy to tax multinational companies. It argues that the BEFIT proposal indicates a change from a reflexive regulation strategy to a command and control regulation strategy. The future approval of this proposal would imply that the Member States no longer want to count on the relative freedom of taxpayers to allocate profits, but attempt to take full responsibility for that allocation instead. This contribution concludes that this wish of the Member States to obtain more regulatory authority to tax multinational companies is the catalyst of the ongoing BEFIT revolution.
650		4	_970423 _aBEFIT
650		4	_930755 _aARMONIZACION
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947460 _aIMPUESTOS
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_961340 _aAGENCIAS REGULADORAS INDEPENDIENTES
773	0		_9173050 _oOP 2141-B/2023/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 5, October 2023, p. 195-202
942			_cART