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
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
C.
Income attribution to the significant economic presence
D.
The new Article 12A for technical services on the UN Model: an alternative to
the new PE nexus?
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
countries
A.
Introduction: TFDE’s suggestions
B.
Unilateral and defensive measures introduced by countries: a short-term solution
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