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The Resource Sustainability of the arm's length principle as the basis for international income allocation in a digitalising economy : recommendations for the Dutch and international legal system based on a multi-jurisdictional legal comparison taking into consideration the OECD/G20 BEPS project

Sustainability of the arm's length principle as the basis for international income allocation in a digitalising economy : recommendations for the Dutch and international legal system based on a multi-jurisdictional legal comparison taking into consideration the OECD/G20 BEPS project

Label
Sustainability of the arm's length principle as the basis for international income allocation in a digitalising economy : recommendations for the Dutch and international legal system based on a multi-jurisdictional legal comparison taking into consideration the OECD/G20 BEPS project
Title
Sustainability of the arm's length principle as the basis for international income allocation in a digitalising economy : recommendations for the Dutch and international legal system based on a multi-jurisdictional legal comparison taking into consideration the OECD/G20 BEPS project
Creator
Subject
Language
eng
Summary
This thesis deals with transfer pricing in the context of the digital economy. The main focus is on the taxing rights allocating function of transfer pricing and the question how the digitalisation trend is affecting the current conception thereof. Chapter 2 refines the concept of digital economy. Chapter 3 elaborates the arms' length principle and profit shifting. Chapter 4 develops the normative aspect of the thesis, by reference to the starting point of taxation where the value is created. Chapter 5 describes the current concept of arms' length principle in the Netherlands. Chapter 6 assesses the current system, paying particular attention to the OECD base erosion and profit shifting (BEPS) project. Chapter 7 describes formulary apportionment, the main alternative for the current approach
http://library.link/vocab/creatorName
Heeren, P
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
NOB/LOF serie
Series volume
25
http://library.link/vocab/subjectName
  • digital economy
  • transfer pricing
  • arm's length principle
  • BEPS Project (OECD)
  • formulary apportionment
Label
Sustainability of the arm's length principle as the basis for international income allocation in a digitalising economy : recommendations for the Dutch and international legal system based on a multi-jurisdictional legal comparison taking into consideration the OECD/G20 BEPS project
Instantiates
Publication
Extent
XIV, 141 p.
Isbn
9789013139662
Label
Sustainability of the arm's length principle as the basis for international income allocation in a digitalising economy : recommendations for the Dutch and international legal system based on a multi-jurisdictional legal comparison taking into consideration the OECD/G20 BEPS project
Publication
Extent
XIV, 141 p.
Isbn
9789013139662

Library Locations

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