The Impact of Beps on Digital Economy: an Analysis of Action 1

Preface
Chapter 1: Introduction to the concepts of digital economy and electronic commerce

I.   Approach to the concept of digital economy and e-commerce
II.  Digital economy and the emergence of new business models
III. Administrative challenges in the digital economy
Chapter 2: Tax treaty characterization of income derived from new business models
I.   OECD perspective: introduction
II.  Rental payments for hiring space for the use of a computer, a server or a similar device
III. Royalty payments for the use of copyright or any other similar intangible property
IV.  Business profits
V.   Payments for services provided to clients
VI.  Characterizing cloud computing and 3D printing payments
Chapter 3: OECD/G20 base erosion and profit shifting project: It´s influence in digital economy
I.  Base erosion and profit shifting projects: It´s incidence in digital economy A. Introduction
 B. Tax planning structures for base erosion and profit shifting: opportunities for BEPS in the digital economy  Eliminating or reducing tax in the market country
  Avoiding withholding tax
  Eliminating or reducing tax in the intermediate country
 C. Restoring taxation of so-called stateless income
II. The obsolescence of the permanent establishment concept A. The traditional definition of permanent establishment
 B. 2003 changes to the Commentary on Article 5 OECD MC: guidance on the application of the PE definition in e-commerce
 C. The Spanish approach on the concept of a PE: the Dell case
 D. The artificial avoidance of permanent establishment status: the impact of BEPS Action 7 proposals on modification of Article 5 OECD MC
 E. The impact of modification of Article 5 OECD on digital economy: the obsolescence of the permanent establishment concept
III. A new nexus based on the concept of significant economic presence: the digital permanent establishment A. Introduction
 B. The significant economic presence test: TFDE’s suggestions  The revenue-based factor
  Digital factors
  User-based factors 
 C. Income attribution to the significant economic presence  Suggestions of the TFDE
  The new PE nexus as proposed by Hongler & Pistone and Avi-Yonah & Halabi.
 D. The new Article 12A for technical services on the UN Model: an alternative to the new PE nexus?
 F.  A Common reform of the EU’s corporate tax rules for digital activites: a new nexus based on the concept of significant digital presence
IV. The introduction of a withholding tax on digital transactions A. Introduction
 B. The need for a clear definition of transactions covered and the intervention of collecting agents
 C. Comments on the introduction of a WHT on digital (or all sales) transactions concluded remotely with non-resident companies
 D. Introduction of a WHT on digital (or all sales) transactions concluded remotely with non-resident companies vs. new Article 12A for technical services on the UN Model
V. The introduction of an equalisation levy and other defensive measures introduced by countriesVI. Next goals: destination-based corporate tax A. Introduction: TFDE’s suggestions
 B. Unilateral and defensive measures introduced by countries: a short-term solution  UK Diverted Profits Tax
  The Australian Multinational Anti-Avoidance Law (MAAL) and the Diverted Profits
  Tax
  The Indian Equalisation Tax and the recently proposed new nexus based on a concept of «significant economic presence»
  The French tax on online and physical distribution of audio visual content
  The Italian initiatives: the voluntary disclosure procedure and the levy on digital transactions (web tax)
 C.  The introduction of a Digital Services Tax as an interim measure at EU level

Bibliography