The Resource Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation

Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation

Label
Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
Title
Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
Creator
Subject
Language
eng
Summary
Recently, the notion of granting taxation rights to states without a corresponding physical connection has become more and more popular. The common feature of these proposals is an increased granting of taxation rights to market states. Not only parts of the tax literature, but especially the OECD and the UN are in favour of this. What is meant by the term "market state", however, has not yet been clarified. This article discusses the two main proposals
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 8 ; p. 408-415
http://library.link/vocab/creatorName
Anderwald, A-M
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • UN
  • corporate income tax
  • allocation of taxing rights
  • Pillar 1 (OECD)
  • UN Model
Label
Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
Instantiates
Publication
Label
Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
Publication

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