Regulile-formulă privind sursa veniturilor din proiectul model pentru „Suma A” a soluției cu doi piloni – abordează ele cu adevărat provocările fiscale reprezentate de o economie digitalizată?
The Formulaic Revenue Sourcing Rules in the Model Draft for „Amount A” of the Two Pillar Solution – Do They Really Address the Tax Challenges Posed by a Digitalized Economy?

Summary/Abstract: The rapid digitalization of the economy brings with it new challenges, in respect of the international taxation of corporate tax revenue. With the increase in economic importance of intangibles, which now form a large part of modern MNEs assets, the localization of profits on the basis of the ‘value creation’ concept and the‘permanent establishment’ exception in the OECD Model Tax Convention is more and more difficult. In the lack of physical ‘permanent establishments’, source countries are losing a large amount of tax revenue,taxable on profits made by MNEs in their national markets. In response, the OECD’s Two‐Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy, adhered to by 130 countries within the Inclusive Framework, is set to be implemented by 2024 as a measure to address both the problem of revenue allocation in a digitalized context and that of the increasing calls by market jurisdictions for broader taxing rights. However, the revenue sourcing rules contained within the latest Draft Model for the Amount A measure of Pillar One are still reliant on physical nexus points and the information provided by the customers as criteria by which profit allocation would take place, casting doubts over the aptitude of the new OECD legislative package to deal with the issues concerning the digitalization of the economy.

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