The Resource BEPS, the digital(ized) economy and the taxation of services and royalties

BEPS, the digital(ized) economy and the taxation of services and royalties

Label
BEPS, the digital(ized) economy and the taxation of services and royalties
Title
BEPS, the digital(ized) economy and the taxation of services and royalties
Creator
Subject
Language
eng
Summary
This article points out some of the virtues and biases of the BEPS project outputs, and shows where the OECD/G20 BEPS project has been insufficient to solve BEPS strategies. Further, it speculates on whether the most popular initiatives proposed in the OECD discussions on the digital economy are fit for purpose, and conclude that these "solutions" may present a number of problems, including the abandonment of the already agreed BEPS principles and their limited impact without effectively tackling the most pressing issues left open by BEPS. In addition, it refers to what the UN is doing in connection with the taxation of royalties and services, and ponders whether it would be better to adopt this standard rather than the new solutions devised for the digital economy. Finally, it focuses on the recently released proposals by the EU
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 8/9 ; p. 620-638
http://library.link/vocab/creatorName
Martín Jiménez, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • digital economy
  • source of income
  • royalties
  • services
  • digital PE
  • withholding tax
  • equalization tax
  • nexus
Label
BEPS, the digital(ized) economy and the taxation of services and royalties
Instantiates
Publication
Label
BEPS, the digital(ized) economy and the taxation of services and royalties
Publication

Library Locations

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      52.3736660 4.9336932
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