Download This PaperTaxing Global Digital Commerce in a Post-BEPS World
in Ricardo Maitto da Silveira, Alexandre Luiz Moraes do Rêgo Monteiro and Renato Vilela Faria, eds., Tributação da Economia Digital – Desafios no Brasil, experiência internacional e novas perspectivas (Editora Saraiva, Brazil; Forthcoming)
21 Pages Posted: 6 Mar 2018
Date Written: February 2018
Abstract
This chapter evaluates the recent OECD Base Erosion and Profit Shifting (BEPS) initiative directed at global digital income, and concludes that tax planning will not be inhibited by any significant extent. Tax planners and academics nevertheless should take into account prospective reforms surrounding permanent establishments, hybrid entities, treaty shopping, transfer pricing and controlled foreign corporations, which may challenge certain practices.
Keywords: Tax, International Tax Law, E-Commerce, Global Digital Commerce, BEPS
JEL Classification: G38, K19, K34
Suggested Citation: Suggested Citation