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IBFD

IBFD

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy . Working paper 20 January 2015 Peter Hongler . IBFD Postdoctoral Research Fellow; Lecturer at the Zurich University of Applied Sciences. Email: [email protected] Pasquale Pistone . IBFD Academic Chairman; Jean-Monnet . ad Personam. Professor, WU Vienna University of Economics and Business; Associate ...

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COMMENTARY & ANALYSIS

COMMENTARY & ANALYSIS

Peter Hongler and Pistone, “Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digi tal Economy,” Working Paper, at 14 (2015); and Michael P. Devereux and John Vella, “Implications of Digitalization for International Corporate Tax Reform,” WP 17/07, at 25 (July 2017). )RUPRUHTax Notes ® International FRQWHQW SOHDVHYLVLW ZZZ WD[QRWHV FRP or third party content ...

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Taxing the Digital Economy Post BEPS Seriously

Taxing the Digital Economy Post BEPS Seriously

Hongler & Pistone, Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy]. Electronic copy available at: https ://ssrn.com /abstract =3347503 . 2019] TAXING THE DIGITAL ECONOMY POST BEPS . . . SERIOUSLY 5 opportunities to make their taxation largely elective.18 Such tax planning flexibility affects not only developing countries but also developed countries that ...

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International Amsterdam, 6 March 2019 The 2019 OECD ...

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See P. Hongler & P. Pistone, Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, IBFD White Paper (2015); A. Báez Moreno & Y. Brauner, Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy, IBFD White Paper (2015). contains the Conclusions, which are preceded by two sets of comparative charts (at section 6 ...

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The Digital Economy and International Tax Law

Peter Hongler & Pasquale Pistone: Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, IBFD White Paper, 20 January 2015 Ramon Tomazela Santos, Bulletin for International Taxation, 2016, p. 399-405 Reuven Avi-Yonah: The Case for a Destination-Based Corporate Tax, Draft 22 July 2015 (SSRN) Richard M. Bird, Bulletin for International Taxation, 2005, p. 130-140 ...

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• Hongler Peter & Pistone Pasquale, Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, IBFD White Papers, Amsterdam • Olbert Marcel & Spengel Christoph, International Taxation in the Digital Economy: Challenge Accepted? World Tax Journal (2017), No. 1 Further material / literature (selection) Title: Folie 1 Author: Daniel P. Rentzsch Created Date: 9/15 ...

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Mag. Christoph Schlager

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e.g. Hongler & P. Pistone, Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, IBFD White Paper (20 Jan. 2015), p. 15 et seq., W. Hellerstein, Jurisdiction to Tax in the Digital Economy: Permanent and Other Establishments, 68 Bull. Intl. Taxn. 6/7, p. 346 et seq. (2014), Journals IBFD; Y. Brauner & A. Baez, Withholding Taxes in the Service of BEPS Action 1 ...

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OECD BEPS (In)Action 1: Factor Presence as a Solution to ...

tion of a new category for taxable nexus—“significant digital presence”—and proposing a temporary solution of a three percent tax on turnover for certain digital services of large digital companies. 18 This Article addresses the OECD’s inaction regarding tax issues of the digi-tal economy and focuses on direct tax issues 19 and specifically on the issue of nexus. Part II provides a ...

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Univ.-Prof. DDr. Georg Kofl er/Univ.-Prof. DDr. Gunter Mayr ...

Univ.-Prof. DDr. Georg Kofl er/Univ.-Prof. DDr. Gunter Mayr ...

Steuerrechts immense Bedeutung, dient er doch auch als nexus-indizierende Schwelle für das Vorliegen einer hinreichenden ökonomischen Bindung, die eine Besteuerung im Quellenstaat rechtfertigt. So unterliegen etwa der beschränkten Steuerpfl icht in Österreich gem § 98 Abs 1 Z 3 EStG insb Einkünfte aus Gewer- bebetrieb iSd § 23 EStG, für den im Inland eine Betriebsstätte iSd § 29 BAO ...

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数字经济税收: “权宜之计”还是长效解决?

数字经济税收: “权宜之计”还是长效解决?

11 P. Hongler & P. Pistone, Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, IBFD白皮书(2015 年1月20日),p. 15及以下。 12 参见A. Auerbach, M. Devereux, M. Keen & J. Vella, Destination-Based Cash Flow Taxation, 牛津大学企业税收中心WP 17/01 (2017)。 13 关于相关讨论,参见F ...

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