This position paper provides possible solutions to the challenges presented to the international tax regime by the digital economy. It considers the option of installing a broad withholding mechanism based upon the base erosion principle both as a primary response to these challenges or in...

For years the advent of the digital economy has left countries stumped in their attempt to tax income earned by foreign firms without physical presence within their jurisdiction. International organizations and their member countries have failed in their attempts to tweak the rules of the...

This position paper of the IBFD Academic Task Force (hereinafter IBFD Task Force) relates to the OECD's work on BEPS Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges presented to the international tax regime by the digital...

The issue of General Anti-Avoidance Rules and treaties is a legal problem as old as double tax conventions themselves. However, the BEPS Project, materialized in 15 Actions and particularly in the Final Report of BEPS Actions 6, involves a radical change in the very physiognomy of the problem....

Accountants, and to a lesser extent also (tax) lawyers, have been arguing for decades now on the content and practical consequences of the True and Fair View Principle. This papers tries to demonstrate that: i) True and Fair View is nothing different from what lawyers already know under...

Spanish Abstract: Este artículo analiza desde una perspectiva crítica los trabajos realizados hasta el momento, esencialmente en el seno de la OCDE y la ONU, sobre la adecuación del Plan BEPS a los intereses de los países en vías de desarrollo, para concluir: 1) Que no todas las acciones...

This contribution tries to anticipate the possible consequences of the eventual introduction of an EU GAAR in the so called Anti-BEPS Directive for GAARs that already exist in the Domestic Law of EU Member States

Many developing countries have been trying to expand in the last decades their taxing powers on cross-border services rendered by non-residents beyond the rigid framework of the current international tax regime. However, this expansion has been carried on unilaterally and sometimes in an...