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Reconstructing the international tax systeman alternative to pillar one /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Reconstructing the international tax systemby Elizabeth Rosenthal.
其他題名:	an alternative to pillar one /
作者:	Rosenthal, Elizabeth.
出版者:	Cham :Springer Nature Switzerland :2025.
面頁冊數:	ix, 161 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	Taxation.
電子資源:	https://doi.org/10.1007/978-3-031-83933-7
ISBN:	9783031839337$q(electronic bk.)

Reconstructing the international tax systeman alternative to pillar one /
Rosenthal, Elizabeth.

Reconstructing the international tax systeman alternative to pillar one /[electronic resource] :by Elizabeth Rosenthal. - Cham :Springer Nature Switzerland :2025. - ix, 161 p. :ill., digital ;24 cm. - Contributions to economics,2197-7178. - Contributions to economics..

Introduction. -- Part I: The Unstable Status Quo. -- Chapter 1. The Challenges Posed by Base Erosion and Profit Shifting. -- Chapter 2: Tax Authorities' Unilateral Responses. -- Chapter 3:The Need for Moderation and Collaboration. -- Part II: Working Towards a New Equilibrium: Rethinking Approaches to Complex Transfer Pricing Issues. -- Chapter 4: Common Ground on Matters of Principle. -- Chapter 5: Proposed Bifurcation of Transfer Pricing Issues. -- Chapter 6: The Role of Third Party Data Reconsidered; The Scope for Expanded Use of Safe Harbors. -- Chapter 7: Substance over Form in the Context of Transfer Pricing; Expanded Role of Economic/Game Theory. -- Chapter 8: The Case for Selective Application of Formulary Apportionment Methods. -- Chapter 9: The Case Against the Income Method and the Assumption that IP has an Infinite Useful Life. -- Chapter 10: Conclusions.

Source-based taxation and the arm's length standard have been foundational elements of the international tax system for many decades. With the advent of the highly digitalized platform firm, the OECD and many other stakeholders assert that these principles have been rendered obsolete. In their stead, these stakeholders have proposed an alternative hybrid international tax system. Under this proposed hybrid system, the long-standing profit allocation rules would be applied in the first instance to determine the preliminary attribution of in-scope multinational firms' taxable income to individual taxing jurisdictions. These results would then be subject to a secondary reallocation designed to ensure that a portion of such firms' taxable income is attributed to, and taxable by, jurisdictions in which consumers and users reside ("market jurisdictions"). This secondary allocation - the core of the OECD's Pillar One and an essential element of its two-pronged "Pillar One-Pillar Two Solution" - explicitly deviates from both the arm's length standard and the principle of source-based taxation. For many reasons, examined in this book, the OECD's Pillar One would not provide for the effective taxation of highly digitalized platform firms, and, by extension, it would not stabilize the international tax system. The author argues that source-based taxation and the arm's length standard are entirely compatible with the attribution of a portion of highly digitalized platform firms' taxable income to market jurisdictions. However, new transfer pricing methodologies and a revised definition of 'control' for transfer pricing purposes are required to achieve this result. Combining important findings and insights from academic research in a variety of fields with the author's extensive practical experience in both public and private spheres, this book is appropriate for academics as well as private sector advisors in the fields of transfer pricing and international tax, chief financial officers of multinational corporations and tax policy analysts.

ISBN: 9783031839337$q(electronic bk.)

Standard No.: 10.1007/978-3-031-83933-7doiSubjects--Topical Terms:

187437
Taxation.

LC Class. No.: K4460

Dewey Class. No.: 343.052

Reconstructing the international tax systeman alternative to pillar one /
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505 0 $a Introduction. -- Part I: The Unstable Status Quo. -- Chapter 1. The Challenges Posed by Base Erosion and Profit Shifting. -- Chapter 2: Tax Authorities' Unilateral Responses. -- Chapter 3:The Need for Moderation and Collaboration. -- Part II: Working Towards a New Equilibrium: Rethinking Approaches to Complex Transfer Pricing Issues. -- Chapter 4: Common Ground on Matters of Principle. -- Chapter 5: Proposed Bifurcation of Transfer Pricing Issues. -- Chapter 6: The Role of Third Party Data Reconsidered; The Scope for Expanded Use of Safe Harbors. -- Chapter 7: Substance over Form in the Context of Transfer Pricing; Expanded Role of Economic/Game Theory. -- Chapter 8: The Case for Selective Application of Formulary Apportionment Methods. -- Chapter 9: The Case Against the Income Method and the Assumption that IP has an Infinite Useful Life. -- Chapter 10: Conclusions.
520 $a Source-based taxation and the arm's length standard have been foundational elements of the international tax system for many decades. With the advent of the highly digitalized platform firm, the OECD and many other stakeholders assert that these principles have been rendered obsolete. In their stead, these stakeholders have proposed an alternative hybrid international tax system. Under this proposed hybrid system, the long-standing profit allocation rules would be applied in the first instance to determine the preliminary attribution of in-scope multinational firms' taxable income to individual taxing jurisdictions. These results would then be subject to a secondary reallocation designed to ensure that a portion of such firms' taxable income is attributed to, and taxable by, jurisdictions in which consumers and users reside ("market jurisdictions"). This secondary allocation - the core of the OECD's Pillar One and an essential element of its two-pronged "Pillar One-Pillar Two Solution" - explicitly deviates from both the arm's length standard and the principle of source-based taxation. For many reasons, examined in this book, the OECD's Pillar One would not provide for the effective taxation of highly digitalized platform firms, and, by extension, it would not stabilize the international tax system. The author argues that source-based taxation and the arm's length standard are entirely compatible with the attribution of a portion of highly digitalized platform firms' taxable income to market jurisdictions. However, new transfer pricing methodologies and a revised definition of 'control' for transfer pricing purposes are required to achieve this result. Combining important findings and insights from academic research in a variety of fields with the author's extensive practical experience in both public and private spheres, this book is appropriate for academics as well as private sector advisors in the fields of transfer pricing and international tax, chief financial officers of multinational corporations and tax policy analysts.
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