000			01650nab a2200205 c 4500
999			_c150672 _d150672
003			ES-MaIEF
005			20250428090419.0
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008			250428t2025 ne ||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_972591 _aEmanuele, Valentina
245	1	4	_aThe value creation principle _bdelving into the past to understand its future role in the international tax reform _c Valentina Emanuele
520			_aThe role of value creation when allocating taxing rights has been a central topic of debate since its introduction in the OECD Base Erosion and Profit Shifting (‘BEPS’) Project. This discussion has led to disagreements and uncertainties regarding the meaning and function of the term. This article aims to clarify the issue and demonstrate that the value creation principle has always been a fundamental concept in international tax law with its origins in the 1923 Report of the League of Nations. Consequently, solutions to contemporary challenges in taxing the digital economy can be found by interpreting it in a manner that addresses modern digital requirements. There is no need for new revolutionary measures; rather, this principle should serve as the commencement for revising the current international tax structure beginning with a revaluation of its foundational elements.
650		4	_967011 _aCREACIÓN DE VALOR
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_942375 _aDERECHO TRIBUTARIO
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
773	0		_9173354 _oOP 2141/2025/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 53, n.3, March 2025, p. 267-283
942			_cART