The Resource Nexus rules and theories of market-based taxation in the BEPS Project

Nexus rules and theories of market-based taxation in the BEPS Project

Label
Nexus rules and theories of market-based taxation in the BEPS Project
Title
Nexus rules and theories of market-based taxation in the BEPS Project
Creator
Subject
Language
eng
Summary
This article looks at the varied new nexus rules being proposed or implemented under auspices of the OECD's base erosion and profit shifting (BEPS) project - and separately from BEPS. According to the author many of these changes "will erode the coherence and consistency of the existing network of cross-border taxation rules"
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2017), no. 23 ; 3 p
http://library.link/vocab/creatorName
Sprague, G.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • nexus
  • BEPS Project (OECD)
Label
Nexus rules and theories of market-based taxation in the BEPS Project
Instantiates
Publication
Label
Nexus rules and theories of market-based taxation in the BEPS Project
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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