Manual The Impact of Beps on Digital Economy : an Analysis of Action 1

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ISBN: 9788417317249
EAN: 9788417317249
Editorial: Lefebvre
Fecha de la edición: 17/05/2018
Nº Pág.: 94

Materias:

Derecho / Tributario y Financiero / FINANCIERO

Colección: Manuales Francis Lefebvre

El uso de la tecnología de la información ha introducido en el mercado productos y servicios que ya no requieren presencia física, sino que se crean, distribuyen y consumen utilizando redes de telecomunicaciones como Internet, y esto ha dado lugar a nuevos desafíos fiscales.

Por un lado, existen problemas con respecto a la caracterización de los ingresos obtenidos a través de las transacciones digitales y la valoración creada por los datos y las contribuciones de los usuarios.

Por otro lado, hay problemas con respecto a la imposición de los ingresos, entre otros, determinar el lugar en el que una entidad debe tributar sobre sus ganancias comerciales, máxime cuando una empresa no residente puede operar en un Estado sin tener presencia física. El problema aumenta cuando las empresas adoptan ciertas estrategias que eliminan los impuestos también en el Estado de residencia.

En este sentido, la OCDE, con el apoyo político de los países miembros del G20, ha lanzado el Plan de lucha contra la Erosión de la Base Imponible y el Traslado de Beneficios (BEPS) en un intento por realinear los impuestos a las empresas con la ubicación de las actividades comerciales reales. En particular, la Acción 1 del Plan BEPS aborda los desafíos de la economía digital.

En el manual que le presentamos se aborda y analiza esta realidad, exponiendo las diferentes posiciones, tanto la de los investigadores y académicos partidarios de modernizar las reglas actuales del establecimiento permanente, como los de la OCDE, adherida a los principios actuales del establecimiento permanente decidiendo simplemente modificar las reglas existentes para que se adapten a la economía digital.

Preface

Chapter 1: Introduction to the concepts of digital economy and electronic commerce

I. Approach to the concept of digital economy and e-commerce
II. Digital economy and the emergence of new business models
III. Administrative challenges in the digital economy
Chapter 2: Tax treaty characterization of income derived from new business models

I. OECD perspective: introduction
II. Rental payments for hiring space for the use of a computer, a server or a similar device
III. Royalty payments for the use of copyright or any other similar intangible property
IV. Business profits
V. Payments for services provided to clients
VI. Characterizing cloud computing and 3D printing payments
Chapter 3: OECD/G20 base erosion and profit shifting project: It´s influence in digital economy

I. Base erosion and profit shifting projects: It´s incidence in digital economy
A. Introduction
B. Tax planning structures for base erosion and profit shifting: opportunities for BEPS in the digital economy
Eliminating or reducing tax in the market country
Avoiding withholding tax
Eliminating or reducing tax in the intermediate country
C. Restoring taxation of so-called stateless income
II. The obsolescence of the permanent establishment concept
A. The traditional definition of permanent establishment
B. 2003 changes to the Commentary on Article 5 OECD MC: guidance on the application of the PE definition in e-commerce
C. The Spanish approach on the concept of a PE: the Dell case
D. The artificial avoidance of permanent establishment status: the impact of BEPS Action 7 proposals on modification of Article 5 OECD MC
E. The impact of modification of Article 5 OECD on digital economy: the obsolescence of the permanent establishment concept
III. A new nexus based on the concept of significant economic presence: the digital permanent establishment
A. Introduction
B. The significant economic presence test: TFDE’s suggestions
The revenue-based factor
Digital factors
User-based factors
C. Income attribution to the significant economic presence
Suggestions of the TFDE
The new PE nexus as proposed by Hongler & Pistone and Avi-Yonah & Halabi.
D. The new Article 12A for technical services on the UN Model: an alternative to the new PE nexus?
F. A Common reform of the EU’s corporate tax rules for digital activites: a new nexus based on the concept of significant digital presence
IV. The introduction of a withholding tax on digital transactions
A. Introduction
B. The need for a clear definition of transactions covered and the intervention of collecting agents
C. Comments on the introduction of a WHT on digital (or all sales) transactions concluded remotely with non-resident companies
D. Introduction of a WHT on digital (or all sales) transactions concluded remotely with non-resident companies vs. new Article 12A for technical services on the UN Model
V. The introduction of an equalisation levy and other defensive measures introduced by countries
A. Introduction: TFDE’s suggestions
B. Unilateral and defensive measures introduced by countries: a short-term solution
UK Diverted Profits Tax
The Australian Multinational Anti-Avoidance Law (MAAL) and the Diverted Profits
Tax
The Indian Equalisation Tax and the recently proposed new nexus based on a concept of «significant economic presence»
The French tax on online and physical distribution of audio visual content
The Italian initiatives: the voluntary disclosure procedure and the levy on digital transactions (web tax)
C. The introduction of a Digital Services Tax as an interim measure at EU level
VI. Next goals: destination-based corporate tax
Bibliography