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Filar pierwszy: jest porozumienie! Kto na nim skorzysta?

Autor

  • Ruth Mirembe, LL.M. Pracownik naukowo-dydaktyczny WU Transfer Pricing Center, Instytut Austriackiego i Międzynarodowego Prawa Podatkowego, Wiedeński Uniwersytet Ekonomii i Biznesu

DOI:

https://doi.org/10.33119/ASCASP.2023.1.4

Słowa kluczowe:

OECD Filar I, negocjowanie ustaleń w ramach filaru I, Filar I, zyski i straty, kompleksowość

Abstrakt

Po wielu latach prób znalezienia wielostronnych rozwiązań wyzwań związanych z cyfryzacją gospodarki, OECD przedstawiła w 2019 r. propozycję Filaru I. Projekt ten przenosi prawa podatkowe do jurysdykcji rynkowych w oparciu o jednolitą metodę. Propozycja jest wynikiem negocjacji między krajami, przy udziale organizacji międzynarodowych i przedsiębiorstw wielonarodowych. Jak w przypadku każdej umowy, istnieją zyski i straty – tyle że w tym przypadku skutki dotyczą również podmiotów, które nie są stronami umowy (wśród nich podatników). W artykule autorka omawia umowę w ramach pierwszego filaru, analizując potencjalne korzyści i straty dla państw oraz podatników.

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Opublikowane

2023-08-31

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[1]
Mirembe, LL.M., R. 2023. Filar pierwszy: jest porozumienie! Kto na nim skorzysta?. Analizy i Studia CASP. 15, 1 (sie. 2023), 43–56. DOI:https://doi.org/10.33119/ASCASP.2023.1.4.