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The Resource Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020

Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020

Label
Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
Title
Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
Contributor
Subject
Language
  • eng
  • eng
Summary
The suggestion to "align international taxation with value creation" first emerged in the context of the OECD BEPS Project aimed at tackling aggressive tax planning strategies resulting in base erosion and profit shifting. The concept of "value creation" was then further relied on in the broader discussion that followed about the impact of digitalization on the global economy generally and the fair allocation of taxes between countries in this new environment. Although the idea - or the guiding principle - that profits should be taxed where economic activities occur and where value is expected to be created initially received a relatively large support, it rapidly became clear (at least to academics) that there would be no obvious answer to the question "where is value being created?" in a manner that would be relevant for (international) tax purposes, inter alia in view of the different models of value creation within corporate entities. Based on 9 thematic reports (offering an interdisciplinary discussion of the concept of value creation mostly from an international perspective) and on 23 national reports (focusing on the meaning of value creation in domestic tax law), this book seeks to contribute to the discussion on whether the concept of value creation is viable, both theoretically and in practice, as a criterion for the allocation of taxing rights under a modernized international tax framework
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Haslehner, W.C
  • Lamensch, M
Series statement
EATLP international tax series
Series volume
vol. 19
http://library.link/vocab/subjectName
  • value creation
  • income tax
  • VAT
  • transfer pricing
  • exit tax
  • benefit principle
  • allocation of taxing rights
Label
Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
Instantiates
Publication
Note
In afwachting op publicatie op TRP (head_tvc)
Contents
  • Chapter 1: General report on value creation and taxation : outlining the debate
  • Haslehner, W.C.
  • Lamensch, M.
  • ; p. 3-36
  • Chapter 2: Value creation and income taxation : a coherent framework for reform?
  • Haslehner, W.C.
  • ; p. 39-61
  • Chapter 3: Value creation and VAT
  • Lamensch, M.
  • ; p. 63-88
  • Chapter 4: Taxation in the place of value creation : an economic perspective
  • Fuest, C.
  • ; p. 89-106
  • Chapter 5: Value creation and transfer pricing
  • Monsenego, J. (Jérôme) 107-129
  • Chapter 6: The value creation mythology
  • Collier, R.S.
  • ; p. 131-154
  • Chapter 7: Value creation, the benefit principle and efficiency - related allocation of taxing rights
  • Schön, W.
  • ; p. 155-169
  • Chapter 8: Value creation and inter-nation equity
  • Burgers, I.J.J.
  • ; p. 171-183
  • Chapter 9: Value chain analysis : an analytical tool to evaluate economic contribution in the overall framework of value creation
  • Llinares, E. and
  • Meghames, R.
  • ; p. 185-197
  • Chapter 10: Value creation and exit taxes
  • Staringer, C.
  • ; p. 199-212
  • Chapter 11: Austria
  • Kirchmayr, S.
  • Geringer, S.
  • ; p. 215-234
  • Chapter 12: Belgium
  • Marique, E.
  • Pauwels, K. (Karl) p. 235-265
  • Chapter 13: Brazil
  • Schoueri, L.E.
  • Batti, G. Bez
  • ; p. 267-285
  • Chapter 14: China (People's Rep.)
  • Na, L.
  • ; p. 287-303
  • Chapter 15: Croatia
  • Arbutina, H.
  • Žunić Kovačević, N.
  • ; p. 305-320
  • Chapter 16: Czech Republic
  • Boháč, R.
  • Radvan, M.
  • Vodák, P.
  • ; p. 321-340
  • Chapter 17: Denmark
  • Fjord Kjærsgaard, L.
  • Guldhammer Nielsen, H.
  • Dyppel Weber, K.
  • ; p. 341-352
  • Chapter 18: Finland
  • Torkkel, T.
  • ; p. 353-373
  • Chapter 19: France
  • Vergnet, N.
  • ; p. 375-393
  • Chapter 20: Germany
  • Valta, M.
  • Lemm, T.
  • ; p. 395-412
  • Chapter 21: Greece
  • Perrou, K.
  • ; p. 413-426
  • Chapter 22: Hungary
  • Kovács, D.M.
  • Szatmári, Z.
  • Simon, I.
  • ; p. 427-447
  • Chapter 23: India
  • Chawla, D.
  • ; p. 449-468
  • Chapter 24: Italy
  • Stevanato, D.
  • ; p. 469-489
  • Chapter 25: Luxembourg
  • Steichen, A.
  • ; p. 491-512
  • Chapter 26: The Netherlands
  • Russo, R. (Ronald)
  • Peters, C.A.T.
  • ; p. 513-527
  • Chapter 27: Spain
  • Escribano, E.
  • Navarro, A.
  • ; p. 529-548
  • Chapter 28: Sweden
  • Westberg, B.
  • ; p. 549-564
  • Chapter 29: Switzerland
  • Stocker, R.
  • Schmid, P.
  • ; p. 565-585
  • Chapter 30: Turkey
  • Şenyüz, D.
  • Ferhatoğlu, E.
  • Yılmaz, G.
  • ; p. 587-610
  • Chapter 33: United States
  • Oei, S-Y.
  • ; p. 669-689
Extent
xxxiv, 701 p.
Isbn
9789087226893
Isbn Type
(eBook, PDF)
Note
20210422
Label
Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
Publication
Note
In afwachting op publicatie op TRP (head_tvc)
Contents
  • Chapter 1: General report on value creation and taxation : outlining the debate
  • Haslehner, W.C.
  • Lamensch, M.
  • ; p. 3-36
  • Chapter 2: Value creation and income taxation : a coherent framework for reform?
  • Haslehner, W.C.
  • ; p. 39-61
  • Chapter 3: Value creation and VAT
  • Lamensch, M.
  • ; p. 63-88
  • Chapter 4: Taxation in the place of value creation : an economic perspective
  • Fuest, C.
  • ; p. 89-106
  • Chapter 5: Value creation and transfer pricing
  • Monsenego, J. (Jérôme) 107-129
  • Chapter 6: The value creation mythology
  • Collier, R.S.
  • ; p. 131-154
  • Chapter 7: Value creation, the benefit principle and efficiency - related allocation of taxing rights
  • Schön, W.
  • ; p. 155-169
  • Chapter 8: Value creation and inter-nation equity
  • Burgers, I.J.J.
  • ; p. 171-183
  • Chapter 9: Value chain analysis : an analytical tool to evaluate economic contribution in the overall framework of value creation
  • Llinares, E. and
  • Meghames, R.
  • ; p. 185-197
  • Chapter 10: Value creation and exit taxes
  • Staringer, C.
  • ; p. 199-212
  • Chapter 11: Austria
  • Kirchmayr, S.
  • Geringer, S.
  • ; p. 215-234
  • Chapter 12: Belgium
  • Marique, E.
  • Pauwels, K. (Karl) p. 235-265
  • Chapter 13: Brazil
  • Schoueri, L.E.
  • Batti, G. Bez
  • ; p. 267-285
  • Chapter 14: China (People's Rep.)
  • Na, L.
  • ; p. 287-303
  • Chapter 15: Croatia
  • Arbutina, H.
  • Žunić Kovačević, N.
  • ; p. 305-320
  • Chapter 16: Czech Republic
  • Boháč, R.
  • Radvan, M.
  • Vodák, P.
  • ; p. 321-340
  • Chapter 17: Denmark
  • Fjord Kjærsgaard, L.
  • Guldhammer Nielsen, H.
  • Dyppel Weber, K.
  • ; p. 341-352
  • Chapter 18: Finland
  • Torkkel, T.
  • ; p. 353-373
  • Chapter 19: France
  • Vergnet, N.
  • ; p. 375-393
  • Chapter 20: Germany
  • Valta, M.
  • Lemm, T.
  • ; p. 395-412
  • Chapter 21: Greece
  • Perrou, K.
  • ; p. 413-426
  • Chapter 22: Hungary
  • Kovács, D.M.
  • Szatmári, Z.
  • Simon, I.
  • ; p. 427-447
  • Chapter 23: India
  • Chawla, D.
  • ; p. 449-468
  • Chapter 24: Italy
  • Stevanato, D.
  • ; p. 469-489
  • Chapter 25: Luxembourg
  • Steichen, A.
  • ; p. 491-512
  • Chapter 26: The Netherlands
  • Russo, R. (Ronald)
  • Peters, C.A.T.
  • ; p. 513-527
  • Chapter 27: Spain
  • Escribano, E.
  • Navarro, A.
  • ; p. 529-548
  • Chapter 28: Sweden
  • Westberg, B.
  • ; p. 549-564
  • Chapter 29: Switzerland
  • Stocker, R.
  • Schmid, P.
  • ; p. 565-585
  • Chapter 30: Turkey
  • Şenyüz, D.
  • Ferhatoğlu, E.
  • Yılmaz, G.
  • ; p. 587-610
  • Chapter 33: United States
  • Oei, S-Y.
  • ; p. 669-689
Extent
xxxiv, 701 p.
Isbn
9789087226893
Isbn Type
(eBook, PDF)
Note
20210422

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