The Resource Taxation of global business models : restore confidence in the system? A more balanced approach please!

Taxation of global business models : restore confidence in the system? A more balanced approach please!

Label
Taxation of global business models : restore confidence in the system? A more balanced approach please!
Title
Taxation of global business models : restore confidence in the system? A more balanced approach please!
Creator
Subject
Language
eng
Summary
This article argues that while the OECD's Base Erosion and Profit Shifting (BEPS) initiative may restore the confidence of governments in the system for taxing multinational enterprises (MNEs), the same confidence isn't being achieved for the MNEs. According to the author the current proposed measures are likely to result in double taxation and an excessive compliance burden for MNEs
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 26 ; 9 p
http://library.link/vocab/creatorName
Vroemen, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • MNE
  • double taxation
  • double non-taxation
  • transfer pricing
  • tax reform
  • global formulary apportionment method
  • allocation of profits
  • nexus
  • Code of Conduct
  • dispute resolution
Label
Taxation of global business models : restore confidence in the system? A more balanced approach please!
Instantiates
Publication
Label
Taxation of global business models : restore confidence in the system? A more balanced approach please!
Publication

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