Taxchallenge of the Digitalizaion of the Economy
Der Jubiläumsfonds der Österreichischen Nationalbank fördert das Forschungsprojekt Taxchallange of the Digitalization of the Economy.
Die Digitalisierung beeinflusst das tägliche Arbeits-, Lebens- und Konsumverhalten von Menschen und Unternehmen. Im Bereich des Steuerrechts übt die Digitalisierung Druck auf bestehende internationale Steuersysteme aus, die noch aus einer Zeit stammen, als die physische Präsenz eines Unternehmens die Voraussetzung für die Erhebung von Steuern war. Es ist daher notwendig bestehenden Besteuerungskonzepte an neue Geschäftsmodelle anzupassen, um eine faire und gleichmäßige Besteuerung auch in einer digitalisierten Wirtschaft zu gewährleisten. Ziel des Forschungsprojekts ist es, die Möglichkeiten der Gewinnverteilung in der digitalisierten Wirtschaft eingehend zu untersuchen und praxistaugliche Lösungen zu entwickeln.
Publikationen:
Lang/Petruzzi, Transfer Pricing and Business Restructurings: Current Developments, Relevant Issues and Possible Solutions, Linde Verlag (2023).
Lang/Petruzzi, Transfer Pricing Developments around the World 2023, Wolters Kluwer (2023).
Petruzzi/Cottani/Lang, Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics, Wolters Kluwer (2022).
Lang/Petruzzi, Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions, Linde (2022).
Lang/Petruzzi, Transfer Pricing Developments Around the World 2021, Wolters Kluwer (2021).
Petruzzi/Cottani/Lang, Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Wolters Kluwer (2021)
Padwalkar/Rodriguez Peña,Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation, IBFD Word Tax Journal (15/2023)
Moura/Padwalkar,“Amount A and Its Design So Far: Feasibility in Sight?” IBFD ITPJ (30/2023)
Padwalkar/Moura/Mirembe, “The Transfer Pricing World in 2022: A Review” TPI Transfer Pricing International (6/2022);
Rodriguez Peña/Moura/Mirembe, “Sustainable Development Goals and Agenda 2030 Guide U.N. Tax Committee”, Tax Notes International (6/2022)
Screpante, “Argentina - Argentine Supreme Court Rules That Source Protection Prevails over Prices Obtained in Normal Market Practices between Independent Parties” IBFD (10/22)
Padwalkar, “The 2021 UN Transfer Pricing Manual – A Step in the Right Direction”, TPI Transfer Pricing International (5/2021)
Screpante, “Can the Cost-Plus Method Be Used to determine the Arm’s Length Interest Rate of an Intra-Group Loan?” TPI Transfer Pricing International (4/2022)
Screpante, “Implicit Support in Cross-Border Financing: Challenges for MNE’s and Impact on Borrower Company’s Credit Rating” TPI Transfer Pricing International (2/2022)
Screpante, “French Supreme Court Recognises the Significance of the Functional Analysis in Line with the OECD TPG” TPI Transfer Pricing International (1/2022)
Dziwiński,“Amazon and the Others: Is “lex retro non agit” Still Alive? – Static and Dynamic Interpretation and Application of Tax Treaties and Additional Materials”, TPI Transfer Pricing International (6/2021)
Holzinger, „Ergebnisabgrenzung bei grenzüberschreitenden Homeoffice-Tätigkeiten“, TPI Transfer Pricing International (6/2021)
Rodriguez Peña, “The Comparability Analysis in the Transfer Pricing Documentation – An Essential Element to Apply the ALS? - Observations on the Tetra Pak Case”, TPI Transfer Pricing International (5/2021)
Kofler,“The Future of Digital Services Taxes”, EC Tax Review (30/2021)
Barbosa Moura, “EU Commission’s Transfer Pricing Analysis at Stake – The Amazon Case According to the General European Court”, TPI Transfer Pricing International (4/2021)
Capristano Cardoso, “Balancing Tax Transparency and Tax Certainty: Reporting Obligations for Unilateral Safe Harbours Under DAC 6”, Intertax (8/2021)
Dziwiński, “Who Benefits from Intangibles? - The Austrian Approach Explained on the Basis of the XXXLutz Case”, TPI Transfer Pricing International (3/2021);
Petruzzi/Holzinger/Prasanna, ”The OECD’s Proposed Changes to the Commentary on Article 9 (and Related Articles)”, TPI Transfer Pricing International (3/2021)
Scuderi/Holzinger, “Transfer Pricing Developments around the World 2021”, IBFD Journal 28 (4/2021)
Capristano Cardoso/Kovacs, "Using Safe Harbors to Simplify the Application of the Arm’s-Length Principle", Tax Notes International 101 (2/2021), pp. 727-737
Screpante, "US Tax Court rules that profits should reflect the location of valuable intangibles based on an evidence-based analysis", TPI Transfer Pricing International (1/2021)
Risse, Digitalisierung im Rechnungswesen, insbesondere mit Blick auf steuerbilanzielle Fragen, in Prinz/Kanzler, Handbuch Bilanzsteuerrecht, Fourth Edition, 2021
Capristano Cardoso, “COVID Impact on TP Analysis on TP Analysis – Treatment of Expenses”, IFA India Newsletter (11/2020, Issue 9)