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2021 | OriginalPaper | Buchkapitel

From BEPS Action 1 to Unified Approach: Where is the OECD Heading?

verfasst von : Fernando Souza de Man

Erschienen in: WCLF Tax und IP Gesprächsband 2019

Verlag: Springer Fachmedien Wiesbaden

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Zusammenfassung

Since countries engaged on trying to find a broad, organized solution for the matter of international double taxation, an underlying conflict arose regarding which country should have taxing rights over business income earned in a cross-border setting. Ultimately a compromise was reached, and the standard maintained, notwithstanding complaints about its potential inequity, for almost 100 years. However, in 2013, recognizing that the technology developments altered how entities structure their business activities, the OECD started an analysis on whether new taxing rules should be created for the so-called digital economy.

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Vorheriges Kapitel Säule 2 des Inklusive Framework: Einführung einer globalen Mindestbesteuerung

Nächstes Kapitel Digital Taxation on the Verge of BEPS 2.0: Some Preliminary Policy Considerations

OECD, Addressing Base Erosion and Profit Shifting, OECD Publishing, Paris, 2013; OECD, Action Plan on Base Erosion and Profit Shifting, OECD Publishing, Paris, 2013.

In this work source is viewed under a wide lens, which engulfs the place where the economic activity is developed, the source of production, and the place where payment is made, the source of payment. For more information on this classification, see Fernando Souza de Man, Taxation of Services in Treaties between Developed and Developing Countries: aproposal for new guidelines, IBFD Doctoral Series, vol. 39, Amsterdam, 2017, Introduction.

League of Nations, Report on Double Taxation, Document E.F.S. 73.F.19. April 5, 1923, drafted by Prof. Bruins, Prof. Einaudi, Prof. Seligman and Sir Stamp.

On that matter, it is important to note that past reference to domicile and origin is similar to the current concepts of residence and source, as domicile is normally seen as a more permanent residence and origin is linked to the place in which the economic activity takes place, which can be seen as a specific subset of the source criterion. For more on the matter, see F. Souza de Man, Taxation of Services in Treaties between Developed and Developing Countries: aproposal for new guidelines, IBFD Doctoral Series, vol. 39, Amsterdam, 2017, Introduction.

League of Nations, Double Taxation and Tax Evasion, Document II. Economic and Financial 1928.II.49.

As examples, article 5 of the 2017 OECD Model Tax Convention and article 5 of the 2017 UN Model Tax Convention.

.Mitchell B. Carroll, “Proposed Bill to Reduce International Double Taxation”, The Tax Magazine, vol. 8, n. 4, 1930, Chicago, Commerce Clearing House Inc., p. 133, Arvid A. Skaar, Permanent Establishment: Erosion of a Tax Treaty Principle, Series on International Taxation 13, Kluwer Law and Taxation Publishers, Deventer, Boston, 1991, p. 74.

Carroll, Mitchell B., “The Development of International Tax Law: Franco-American Treaty on Double Taxation – Draft Convention on Allocation of Business Income”, American Journal of International Law, vol. 29, n. 4, The American Society of International Law, Concord, October 1935, pp. 586–597.

League of Nations, Report to the Council on the Fourth Session of the Committee, Document C.399.M.204.1933.II.A, Geneva, 1933.

League of Nations, London and Mexico Model Tax Conventions Commentary and Text, Document C.88.M.88.1946.II.A., Geneva, 1946.

The broadening of the permanent establishment concept by means of the model tax conventions drafted by the United Nations since 1980 shows that developing states strived for more source.

OECD, Addressing Base Erosion and Profit Shifting, OECD Publishing, Paris, 2013.

OECD, Action Plan on Base Erosion and Profit Shifting, OECD Publishing, Paris, 2013.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014.

OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2015.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2018.

Now there are 137.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014, p. 12.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014, p. 17.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014, p. 143.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014, p. 143–144.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014, p. 146.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014, p. 146–147.

OECD, Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 2014, p. 147–148.

OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2015, pp. 100–102.

OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2015, pp. 106–117.

OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2015, pp. 119–129.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2018.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 201, paragraph 6.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 201, paragraph 30.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 201, paragraphs 32–36.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 201, paragraph 379.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 201, paragraph 397.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 201, paragraph 399.

OECD, Tax Challenges Arising from Digitalisation –Interim Report 2018:Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 201, paragraph 412.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note -as approved by the Inclusive Framework on BEPS on 23 January 2019.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note -as approved by the Inclusive Framework on BEPS on 23 January 2019, p.2.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note -as approved by the Inclusive Framework on BEPS on 23 January 2019, p.3.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note -as approved by the Inclusive Framework on BEPS on 23 January 2019, p.4.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, p. 8.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 9–11.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 11–16.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 16–17.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 9–10.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, p. 10.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, p. 11.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 15.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 16.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 22.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 25.

OECD, Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document, 13 February – 06 March 2019, pp. 25. The tax on base erosion payments would take the form of a undertaxed payments rule or a subject to tax rule.

For access to all comments sent to the Public Consultation Document, see https://www.oecd.org/tax/beps/public-comments-received-on-the-possible-solutions-to-the-tax-challenges-of-digitalisation.htm.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 7.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 11.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 12.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 14.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 15.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, pp. 16–17.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 17.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 18.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, pp. 18–19.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 23.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, pp. 20–21.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 27.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, pp. 27–28.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, pp. 35–37.

OECD, Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2019, p. 38.

OECD,Secretariat Proposal for a “Unified Approach” under Pillar One, OECD, Paris, 2019.

OECD, Secretariat Proposal for a “Unified Approach” under Pillar One, OECD, Paris, 2019, pp. 4–9.

OECD, Secretariat Proposal for a “Unified Approach” under Pillar One, OECD, Paris, 2019, p. 7. The OECD defines consumer-facing business as “broadly defined, e.g. businesses that generate revenue from supplying consumer products or providing digital services that have a consumer-facing element”, which seemstautological and doesn´t provide further clarity regarding which businesses are affected by the proposed rules.

OECD, Secretariat Proposal for a “Unified Approach” under Pillar One, OECD, Paris, 2019, p. 7.

OECD, Secretariat Proposal for a “Unified Approach” under Pillar One, OECD, Paris, 2019, p. 6.

OECD, Secretariat Proposal for a “Unified Approach” under Pillar One, OECD, Paris, 2019, pp. 9–11.

The comments on the public consultation document can be found on https://www.oecd.org/tax/beps/public-comments-received-on-the-secretariat-proposal-for-a-unified-approach-under-pillar-one.htm.

The support was given before the release of the Economic Analysis and Impact Assessment, which states that the implementation of Pillars 1 and 2 has the potential to raise a global net revenue of 100 billion dollars per year, as stated on http://www.oecd.org/tax/beps/webcast-economic-analysis-impact-assessment-february-2020.htm. It is expected that after the release of this analysis countries will provide further support for the measures, as they may stand to gain more income by taxing activities which nowadays are untaxed.

OECD, Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy – January 2020, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, 2020, p. 4. It is also worthy to mention that the members of the Inclusive Framework are not in favor of adopting Pillar One on a safe harbor basis, as proposed by the United States.

OECD, Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two, OECD, Paris, 2019.

OECD, Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two, OECD, Paris, 2019, p.6.

OECD, Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two, OECD, Paris, 2019, pp.10–15.

As used by the OECD, blending means mixing low and high tax income within the same entity or between members of the same group.

OECD, Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two, OECD, Paris, 2019, pp.17–22.

OECD, Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two, OECD, Paris, 2019, pp.23–24.

The comments on the document can be found on https://www.oecd.org/tax/beps/public-comments-received-on-the-global-anti-base-erosion-globe-proposal-under-pillar-two.htm.

Titel: From BEPS Action 1 to Unified Approach: Where is the OECD Heading?
verfasst von: Fernando Souza de Man
Verlag: Springer Fachmedien Wiesbaden
Buch: WCLF Tax und IP Gesprächsband 2019
Print ISBN: 978-3-658-32072-0

Electronic ISBN: 978-3-658-32073-7

Copyright-Jahr: 2021
DOI: https://doi.org/10.1007/978-3-658-32073-7_7