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Author: J.Á Gómez Requena Publisher: ISBN: Category : Languages : en Pages :
Book Description
The digitalization of the economy is giving rise to several tax issues. Although some problems are typical and have been highlighted by tax experts for many years, with the tremendous growth of the digital economy they have only been exacerbated. Nevertheless, there are specific issues that have arisen due to the digitalization of the economy, such as the nexus issue for permanent establishments, the tax treatment of data collected through the Internet and the appropriate characterization of income derived from new business models. This article analyses the tax treatment of two of these models that are widespread, namely cloud-based services and 3D printing services. After noting the relevant characteristics of the tax issues, the article studies the treatment under tax treaties, taking into account the OECD Model Convention and the Commentary thereon, as well as the position of the Spanish tax administration. This study uses the tax treatment of software and digital products, as addressed in the Commentary on Article 12 of the OECD Model, and the Spanish Observation to that Commentary, in order to build a framework of the potential tax treatment among business profits, royalties and capital gains. Finally, the author defends the characterization of both cloud computing and 3D printing payments as a tool to align tax with the place of value creation through a new interpretation of the concept of royalties in the Commentary on the OECD Model following the approach of the Spanish tax administration.
Author: J.Á Gómez Requena Publisher: ISBN: Category : Languages : en Pages :
Book Description
The digitalization of the economy is giving rise to several tax issues. Although some problems are typical and have been highlighted by tax experts for many years, with the tremendous growth of the digital economy they have only been exacerbated. Nevertheless, there are specific issues that have arisen due to the digitalization of the economy, such as the nexus issue for permanent establishments, the tax treatment of data collected through the Internet and the appropriate characterization of income derived from new business models. This article analyses the tax treatment of two of these models that are widespread, namely cloud-based services and 3D printing services. After noting the relevant characteristics of the tax issues, the article studies the treatment under tax treaties, taking into account the OECD Model Convention and the Commentary thereon, as well as the position of the Spanish tax administration. This study uses the tax treatment of software and digital products, as addressed in the Commentary on Article 12 of the OECD Model, and the Spanish Observation to that Commentary, in order to build a framework of the potential tax treatment among business profits, royalties and capital gains. Finally, the author defends the characterization of both cloud computing and 3D printing payments as a tool to align tax with the place of value creation through a new interpretation of the concept of royalties in the Commentary on the OECD Model following the approach of the Spanish tax administration.
Author: Alexander Weisser Publisher: Éditions juridiques libres / Freier juristischer Verlag ISBN: 2889540316 Category : Business & Economics Languages : en Pages : 594
Book Description
Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud computing transactions can be taxed? What amount of the profit is taxable? In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different kinds of cloud computing transactions are characterized under international double taxation treaties, and how the calculation of taxable cloud computing profit is affected by transfer pricing. In light of the current political events, the thesis also offers recommendations de lege lata through a systematic approach. Its first part assesses the current taxation of cloud computing. The second part evaluates whether the findings of this initial assessment conform to various superior principles of good rulemaking. It identifies which of the present tax rules ought to be adapted. The final part considers how the rules could be amended to become more compliant with the superior principles. In this way, Part I embodies the thesis, Part II the antithesis, and Part III seeks a synthesis.
Author: Christian Knotzer Publisher: Kluwer Law International B.V. ISBN: 940352488X Category : Law Languages : en Pages : 551
Book Description
This groundbreaking book – a major contribution addressing the imperative to find a solution to what has been labelled as the Tax Challenges Arising from the Digitalization of the Economy – provides the first comprehensive analysis of Article 12B of the UN Model Double Taxation Convention 2021, a model distributive rule for ‘Income from Automated Digital Services’. In extensive detail, the author thoroughly examines the article’s underlying principles, its individual provisions, the tax policy context that surrounds it, how it might be applied, and what its strengths and weaknesses are. The author’s analysis (which includes a paragraph-by-paragraph discussion of the article and examines its Commentary in extensive detail) covers all aspects of the article and its significance, including the following: how to reconcile the approach taken by Article 12B UN Model Convention with general principles underlying the coordination of taxing claims; legal and tax policy relation to other provisions of the UN Model Convention and to the OECD/Inclusive Framework Pillar One/Amount A; influence of developing countries in forums of international tax coordination; the value of country positions and minority views in Model Conventions; categories of digital services; the novel option for annual net taxation in Article 12B(3) UN Model Convention; and the proposal for a UN fast-track instrument. It is not surprising that the ubiquitous digitalization of the economy has led to a widespread sense of unease in the international tax community. Practitioners and policymakers who face this issue in their day-to-day work will greatly appreciate this book’s clear explanation of how Article 12B UN Model Convention works and benefit from its consideration of how it is likely to be implemented in the international double taxation treaty network.
Author: Alexander Weisser Publisher: ISBN: 9782889540303 Category : Languages : en Pages : 0
Book Description
Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud computing transactions can be taxed? What amount of the profitt is taxable? In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different kinds of cloud computing transactions are characterized under international double taxation treaties, and how the calculation of taxable cloud computing profit is affected by transfer pricing. In light of the current political events, the thesis also offers recommendations de lege lata through a systematic approach. Its first part assesses the current taxation of cloud computing. The second part evaluates whether the findings of this initial assessment conform to various superior principles of good rulemaking. It identifies which of the present tax rules ought to be adapted. The final part considers how the rules could be amended to become more compliant with the superior principles. In this way, Part I embodies the thesis, Part II the antithesis, and Part III seeks a synthesis.
Author: J.Á Gómez Requena
Author: J.Á Gómez Requena
Author: Alexander Weisser
Author: Christian Knotzer
Author: Alessandra Lazazzara
Author: Alexander Weisser
Author: United States. Congress. Joint Committee on Taxation
Author: United States. Congress. Joint Committee on Taxation
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