BEPS, la economía digital(izada) y la tributación de servicios y royalties

Referencias bibliográficas

• A. Baez, «A Note on Some Radical Alternatives to the Existing International Corporate Tax and their Implications for the Digital(ised) Economy», Intertax , n.º 46 (2018) en prensa.
• A. Martín Jiménez, «Article 12 OECD/UN Models: Definition of Royalties and "Overlapping" between Articles 7, 12 and 13», en Taxation of IPs under Domestic Law, EU law and Tax Treaties (G. Maisto ed., IBFD 2018) en prensa, apartado 6.7.
• A. Martín Jiménez, «Controversial Issues about the Concept of Tax in Income and Capital Tax Treaties and the post-BEPS World», en Essays in Honour of J. Sasseville
• A. Martín Jiménez, «Preventing Avoidance of Permanents Establishment Status», en UN Handbook on Selected Issues in Protecting the Tax Base of Developing Countries , vid. supra nota 14, pp. 365 y ss.
• A. Martín Jiménez, «The Spanish Position on the Concept of a PE: Anticipating BEPS, Beyond BEPS or Simply Wrong Interpretation of Article 5 OECD MC», Bull. Intl. Taxn. 8, n.º 70, p. 458 (2016).
• A. Martín Jiménez, Tax Avoidance and Aggressive Tax Planning as an International Standard – BEPS and the «New» Standards of (Legal and Illegal) Tax Avoidance in Tax Avoidance Revisited in the EU BEPS Context, EATLP Conference, pp. 25-62 (A.P. Dourado ed., IBFD 2017).
• Auerbach, M. Devereaux, M. Keen & J. Vella, «Destination Based Cash-Flow Taxation», Oxford University Centre for Taxation WP 17/01 (27 de enero de 2017).
• Avi-Yonah, R., «International Taxation of Electronic Commerce», Tax Law Review 507, n.º 52
• Avi-Yonah, R., «Who Invented the Single Tax Principle?: An Essay on the History of US Treaty Policy», N. Y. L. Sch. L. Rev. 59, n.º 2 (2015)
• B. Arnold, «Taxation of Income from Services, in United Nations Handbook on Selected Issues» en Protecting the Tax Base of Developing Countries , vid. supra nota 15, p. 104
• B. Arnold, «The New Article on Fees for Technical Services», en ITP@20: 1996-2016: Celebrating Twenty Years of the International Tax Program of the New York University School of Law, p. 170 (H.D. Rosenbloom ed., NY University School of Law 2016).
• Becker and English. J. Becker y J. English, «EU Digital Services Tax: A Populist and Flawed Proposal», Kluwer International Tax Blog (16 de marzo de 2018), http://kluwertaxblog.com/2018/03/16/eu-digitalservices-tax-populist-flawed-proposal (consultado el 22 de marzo de 2018).
• C. Spengel, M. Olbert y A.C. Werner, en OECD, Tax Challenges of Digitalization: Comments Received on the Request for Input – Part II
• Consejo de Europa, Reservations and Declarations for Treaty No. 127 –Convention on Mutual Administrative Assistance in Tax Matters, disponible en https://www.coe.int/en/web/conventions/search-on-treaties/-/conventions/treaty/127/declara tions (consultado el 20 de marzo de 2018).
• D. Shaviro, «United States: Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax», Bull. Intl. Taxn. 4/5, n.º 72 (2018).
• F. Vega Borrego, «The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention», Intertax 4, n.º 45, p. 296 (2017).
• Fair Taxation of the Digital Economy, https://ec.europa.eu/taxation_customs/business/companytax/fair-taxation-digital-economy_en (consultado el 25 de marzo de 2018).
• Forum on Tax Administration, Communiqué of the 11th Meeting of the OECD Forum on Tax Administration (FTA) de Oslo, Noruega, pp. 2 y 15 (29 de septiembre de 2017).
• Goulder, «Achtung! Tax Reform Stumbles over German Royalty Barrier», Tax Notes Intl ., n.º 89, p. 375 (2018).
• H M Treasury, Corporate Tax and the Digital Economy: Position Paper Update (marzo de 2018), disponible en https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/689240/corporate _tax_and_the_digital_economy_update_web.pdf (consultado el 22de marzo de 2018).
• H. Ault & D. Bradford, Taxing International Income: An Analysis of the U.S. System and Its Economic Premises, in Taxation in the Global Economy , pp. 12-30 (A. Razin & J. Slemrod eds., University of Chicago Press 1991), disponible en http://www.nber.org/chapters/c7203.pdf (consultado el 15 de marzo 2018).
• International Tax Plaza, Taxing Digital Companies: The Austrian Government Takes It to a Different Level (23 de septiembre de 2017), disponible en http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-2017/newsarchiveseptember-2017/3910-taxing-digital-companies-the-austrian-government-takes-it-toa-different-level
• J. Kramer, «Germany’s New Royalties Barrier Rule: Preventing Tax Evasion by Limiting Deductibility in Specified Cases», Tax Notes Intl ., n.º 88, pp. 879-883 (2017).
• J. Li, «Protecting the Tax Base in the Digital Economy», en United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries , vid. supra nota 15. Sobre los problemas de clasificación, véase Martín Jiménez, vid. supra nota 71.
• League of Nations, London and Mexico Model Tax Conventions – Commentary and Text , C.88.M.88.1946.II.A., p. 59 (noviembre de 1946).
• Loyens & Loeff, en OCDE, Tax Challenges of Digitalization: Comments Received on the Request for Input – Part II
• M. Devereaux & J. Vella, «Implications of Digitalization for International Corporate Tax Reform», Intertax , n.º 46, (2018) en prensa.
• M. Kane, Labour Rents, «Arm’s Length Transfer Pricing and Intangibles: Still Searching for A Solution to the BEPS», Bull. Intl. Taxn . 6/7, n.º 69, pp. 371 (2015)
• M. Lamensch, «Destination Based Taxation of Corporate Profits: preliminary Findings Regarding Tax Collection in Cross-Border Situations», Oxford University Said Business School, WP 17/16 (julio de 2017). Las mismas ideas pueden ser trasladadas a las retenciones en la fuente.
• M. Olbert & C. Spengel, «International Taxation in the Digital Economy», World Tax J. 1, n.º 9, p. 3 (2017).
• M.F. de Wilde, «Comparing Tax Policy Responses for the Digitalizing Economy: Fold or All-In», Intertax , n.º 46, (2018), en prensa.
• OCDE, Acción 5 Plan BEPS, Combatir las prácticas fiscales perniciosas, teniendo en cuenta la transparencia y la sustancia , Informe final 2015, OCDE/G20 Base Erosion and Profit Shifting Project (OCDE 5 octubre 2015).
• OCDE, Acción 6: Impedir la utilización abusiva de convenios fiscales, Acción 6 – Informe final 2015, OCDE/G20 Base Erosion and Profit Shifting Project (OCDE 5 octubre 2015), párr. 79-81.
• OCDE, Plan de acción contra la erosión de la base imponible y el traslado de beneficios , 2013, OCDE Publishing, p. 12.
• OCDE, Tax Challenges Arising from Digitalisation: Interim Report 2018 – Inclusive Framework on BEPS
• OCDE, Tax Challenges of Digitalization: Comments Received on the Request for Input – Part II, vid. supra nota 33, p. 177
• OECD, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments – Action 4: 2015 Final Report , OECD/G20 Base Erosion and Profit Shifting Project (OCDE 5 octubre 2015).
• OECD, Tax Challenges Arising from Digitalisation: Interim Report , 2018
• ONU, UN Practical Portfolio: Protecting the Tax Base of Developing Countries against Base-eroding Payments: Rents and Royalties , aportación de B. Arnold & A. Martín Jiménez (ONU 2017)
• P. Hongler & P. Pistone, «Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy», IBFD Working Paper (IBFD 20 enero 2015).
• P.A. Harris, «Taxation of Rents and Royalties», en United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries , 2.ª edición, pp. 653 y ss., 709 (A. Trepelhov, H. Tonino & D. Halka eds., ONU 2017).
• R. Tavares & J. Owens, «Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook», Bull. Intl. Taxn ., 10, n.º 69, p. 590 (2015)
• R. Tavares, «Multinational Firm Theory and International Tax Law: Seeking Coherence», World Tax J. 2, n.º 8, p. 243 (2016).
• R. Vann, «Tax Treaties: The Secret Agent’s Secrets», Brit. Tax Rev . 3, pp. 345, 376-380 (2006);
• S. Soong Johnston, «Facebook Restructures Amid Digital Economy Tax Debate», Tax Notes Intl ., n.º 88, pp. 1169-1170 (2017).
• S. Wilkie, «An Inverted Image Inspires a Question Comments on Professor Ulrich Schreiber’s Sales-Based Apportionment of Profits’», Bull. Intl. Taxn . 4/5, n.º 72 (2018).
• S. Wilkie, «Intangibles and Location Benefits», Bull. Intl. Taxn. 6/7, n.º 68, (2014), pp. 352 y ss.
• S. Wilkie, «Transfer Pricing Aspects of Intangibles: The License Model», en Transfer Pricing in a Post BEPS World , p. 61. (M. Lang, A. Stork & R. Petruzzi eds., Kluwer 2016).
• UN Committee of Experts on International Cooperation in Tax Matters, «The Character and Purpose of Article 12 with Reference to "Industrial, Commercial and Scientific Equipment" and Software-Payment Related Issues», Documento de trabajo realizado por S. Wilkie para la 11.ª Sesión, Ginebra, 11-23 octubre de 2015, E/C.18/2015/CRP.6 (13 de octubre de 2015), disponible en http://www.un.org/esa/ffd/wpcontent/uploads/2015/10/11STM_CRP6_Article12_Royalties.pdf (consultado el 20 de marzo de 2018).
• W. Hellerstein, «A Subnational Perspective on the "Logic" of Taxing Income on a "Market" Basis», Bull. Intl. Taxn. 4-5, n.º 72, (2018).
• W. Hellerstein, «The Case for Formulary Apportionment», Intl. Transfer Pricing J . 3, n.º 12, p. 103 (2005).
• W. Schön, «Ten Questions About Why and How to Tax the Digital Economy», Bull. Intl. Taxn. 4-5, n.º 72, (2018).
• Wilkie, «New Rules of Engagement? Corporate Personality, and the Allocation of "International Income" and Taxing Rights», en Essays in Honour of J. Sasseville (B. Arnold & A. Parollini eds., Canadian Tax Foundation 2018, en prensa).
• Y. Brauner & A. Baez, «Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy», IBFD White Papers (IBFD 2015).
• Y. Brauner & P. Pistone, «Adapting Current International Taxation to New Business Models: Two Proposals for the European Union», Bull. Intl. Taxn . 12, n.º 71, p. 681 (2017).