Тренды международной налоговой политики в отношении правил распределения прибыли для бизнес-моделей с высоким уровнем цифровизации

Вестник Московского университета. Серия 26: Государственный аудит. 2022. № 2. С. 16–25.

Пономарева К. А.

The article discusses the proposals of international organizations on the reform of transfer pricing rules. Both at the UN level and at the OECD level, very active activities are being carried out to develop new legal concepts and profit taxation methodology in the context of globalization. Some features of the approaches of these two organizations are considered, as well as their similarities and differences in terms of approaches to the rules of profit distribution. It is noted that the need to analyze and evaluate the reform of taxation rules in the context of digitalization is relevant from the point of view of compliance with the fiscal interests of the state, which is especially important in the context of fragmentation of the international space. The main task of tax reform is the formation of a new concept of permanent establishment, which does not have a physical presence in the state. To date, a foreign enterprise is subject to taxation only if it has a physical presence, which is broadly defined as the place where the activities of this enterprise are carried out in whole or in part. In addition, in the absence of consensus, many states have begun to formulate unilateral rules for taxation of the digital economy. Options of the development of the concept of taxation of digital companies in individual states in the conditions of uncertainty of regulation at the international level are proposed.

Keywords: налогообложение, трансфертное ценообразование, цифровая экономика