IMPACT OF BEPS ON DIGITAL ECONOMY, THE: AN ANALYSIS OF ACTION 1. (Colección: «Manual Francis Lefebvre»)

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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

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

C. Income attribution to the significant economic presence

D. The new Article 12A for technical services on the UN Model: an alternative to the new PE nexus?

 

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

 

VI. Next goals: destination-based corporate tax  

 

Bibliography

 

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