The Resource Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'

Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'

Label
Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
Title
Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
Creator
Subject
Language
eng
Summary
This article critically reflects on the article 'Taxing where value is created: what's "user involvement" got to do with it?' The authors of the article, J. Becker and J. Englisch, suggest to link taxing rights to the presence of 'sustained user relationships' (SURE). In this article the authors first stress that, in the absence of local country-specific investments, ownership of the user base asset is plausibly with the country where the digital firm undertakes its core operations (i.e. where core functions to create and maintain the user base are located and the related business risk is borne). According to the authors, country specific investments in SUREs may establish a tax nexus, but the nexus then relates to the country-specific investments rather than to the fact that user relations are considered. Finally, issues with applying the arm's length principle in these cases are discussed
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 2 ; p. 172-175
http://library.link/vocab/creatorName
  • Hofmann, P
  • Riedel, N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • value creation
  • digital economy
  • nexus
  • allocation of taxing rights
  • arm's length principle
Label
Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
Instantiates
Publication
Label
Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
Publication

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