The Resource Reflections on the role of the OECD in developing international tax norms

Reflections on the role of the OECD in developing international tax norms

Label
Reflections on the role of the OECD in developing international tax norms
Title
Reflections on the role of the OECD in developing international tax norms
Creator
Subject
Language
eng
Summary
This paper focusses on the proces through which the OECD works, as reflected in several of the projects in which the OECD could be said to be developing international tax norms. It looks at (I) the legal structure and organization of the OECD, (II) organization of tax analysis at the OECD, (III) the process at work: some selected tax "norms" and the OECD involvement: (a) harmful tax competition; b) dispute resolution and arbitration and c) services permanent establishment and (IV) what is the "Model"? What is the "norm"?
Citation source
In: Brooklyn Journal of International Law. - Brooklyn. - Vol. 34 (2009),
http://library.link/vocab/creatorName
Ault, H.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • tax policy
  • harmful tax competition
  • dispute resolution
  • arbitration
  • PE
Label
Reflections on the role of the OECD in developing international tax norms
Instantiates
Publication
Label
Reflections on the role of the OECD in developing international tax norms
Publication

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