Filar pierwszy: jest porozumienie! Kto na nim skorzysta?

• Autorzy: Ruth Mirembe

Warianty tytułu

Permanent Establishments under the Pillars: The Relevance of a Transfer Pricing Analysis

• Języki publikacji: PL

Abstrakty

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.(abstrakt oryginalny)

EN

This paper analyses the treatment of Permanent Establishments (PEs) under the OECD's Pillar One and Pillar Two frameworks. It delves into the complexities of the Global Anti Base Erosion Model Rules (GloBE) and the Qualified Domestic Minimum Top-Up Tax (QDMTT) rules under Pillar Two, as well as the reallocation of taxing rights under Pillar One. The role of transfer pricing in dealing with PEs is scrutinised, particularly its influence on the calculation of Adjusted GloBE income and Elimination Profit. The practical implications of these rules on PEs are illustrated through case studies. The paper also highlights the potential for disputes and the need for upfront certainty on transfer pricing positions.(original abstract)

Słowa kluczowe

PL

Cyfryzacja; Gospodarka; Prawo podatkowe; Organizacje międzynarodowe; Przedsiębiorstwo wielonarodowe; Zysk; Umowa gospodarcza

EN

Digitization; Economy; Tax regulations; International organisations; Multinational enterprise; Profit; Economic agreement

• Czasopismo: Analizy i Studia CASP
• Rocznik: 2023
• Numer: nr 1(15)
• Strony: 43--56

Twórcy

autor

Ruth Mirembe

• Wiedeński Uniwersytet Ekonomii i Biznesu

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