The Resource In search of an international tax system in a post-BEPS tax competition setting

In search of an international tax system in a post-BEPS tax competition setting

Label
In search of an international tax system in a post-BEPS tax competition setting
Title
In search of an international tax system in a post-BEPS tax competition setting
Creator
Subject
Language
  • eng
  • eng
Summary
The future of the international tax system will depend on how successful states ultimately are in structuring the principles of taxation. The focus of this editorial is on the legitimacy to tax profits; the meaning of the benefit principle in the framework of the increasingly digitalized economy; and whether it is still possible for a state to tax global income
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 1 ; p. 2-6
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international taxation
  • tax competition
  • nexus
  • allocation of taxing rights
  • benefit principle
  • global income tax
  • digital economy
  • canons of taxation
Label
In search of an international tax system in a post-BEPS tax competition setting
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/G-I/INTERTAX/1_2-6.pdf
Publication
Note
20190108

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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