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A preliminary assessment of the EU proposal on significant digital presence: a brave attempt that requires and deserves further analysis

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dc.book.titleCombating Tax Avoidance in the EU: Harmonisation and Cooperation in Direct Taxation
dc.contributor.authorEscribano López, Eva Alicia
dc.date.accessioned2024-01-29T11:11:12Z
dc.date.available2024-01-29T11:11:12Z
dc.date.issued2019
dc.description.abstractThe present book chapter seeks to analyze the content of the proposal for Directive launched by the European Commission in March 21st 2018 on the new threshold on significant digital presence that is expected to complement the current permanent establishment concept. It aims to accomplish the following three objectives. Firstly, identify the alleged policy objectives underlying the proposal and further analyze whether it effectively serves to accomplish such objectives. Secondly, analyze the suggested rule so as to anticipate the risks that may arise if implemented in its current form (from the perspective of its interpretation, administration and auditing, inter alia). Thirdly, put forward a number of suggestions that may help mitigate the aforementioned risks or else improve the proposal in some other ways.
dc.description.departmentDepto. de Derecho Mercantil, Financiero y Tributario
dc.description.facultyFac. de Derecho
dc.description.refereedFALSE
dc.description.sponsorshipMinisterio de Economía y Competitividad (España)
dc.description.statuspub
dc.identifier.isbn978-94-035-0154-3
dc.identifier.officialurlhttps://law-store.wolterskluwer.com/s/product/combating-tax-avoidance-in-the-eu-harmonisation-and-cooperation-direct-taxation/01t0f00000NXPJIAA5
dc.identifier.urihttps://hdl.handle.net/20.500.14352/95891
dc.language.isoeng
dc.page.final599
dc.page.initial559
dc.page.total40
dc.publication.placeNetherlands
dc.publisherWalters Kluwer
dc.relation.projectIDinfo:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2013-2016/DER2017-85333-P/ES/LA FISCALIDAD INTERNACIONAL TRAS BEPS. ¿SON LAS NUEVAS REGLAS Y PROPUESTAS ADECUADAS PARA TODOS LOS ESTADOS?/
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internationalen
dc.rights.accessRightsrestricted access
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject.cdu347.7
dc.subject.keywordSignificant digital presence
dc.subject.keywordPermanent establishment
dc.subject.keywordDigital economy
dc.subject.keywordTax treaties
dc.subject.keywordEU
dc.subject.keywordOECD
dc.subject.ucmDerecho financiero
dc.subject.unesco5605.06 Derecho Fiscal
dc.titleA preliminary assessment of the EU proposal on significant digital presence: a brave attempt that requires and deserves further analysis
dc.typebook part
dc.type.hasVersionVoR
dspace.entity.typePublication
relation.isAuthorOfPublication43582d8f-bd4c-4157-ab13-5d5b66323032
relation.isAuthorOfPublication.latestForDiscovery43582d8f-bd4c-4157-ab13-5d5b66323032

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