¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones Unidas
| Autor: | Starkov, Vladimir, Jin, Alexis |
|---|---|
| Jazyk: | Spanish; Castilian |
| Rok vydání: | 2022 |
| Předmět: |
Article 12B
Base Erosion and Profit Shifting Project (BEPS) Pillar One Automated Digital Services (ADS) Digital Economy Tax Taxation in Developing Countries Double Taxation Tax Law Coalition for Dialogue on Africa (CODA) Global Taxation International Tax Amount A Digital Taxation Tax Reform United Nations Committee of Experts on International Cooperation in Tax Matters (UNTC) Multinational Enterprises (MNEs) Organisation for Economic Co-operation and Development (OECD) International Taxation International Tax Cooperation Digital Tax UN Model Double Taxation Convention Inclusive Framework Taxation African Union (AU) Global Tax ddc:300 Tax Cooperation Tax Policy South Centre Member States Two Pillar Solution |
| Popis: | In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on (a) design details of the Article 12B regime, (b) whether the country hosts headquarters of MNEs that may be in scope of Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic taxpayers subject to taxation under either the Amount A or Article 12B regimes. |
| Databáze: | OpenAIRE |
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