The Resource The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?

The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?

Label
The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?
Title
The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?
Creator
Subject
Language
eng
Summary
This article investigates the origin and specific mechanics of the sense of binding obligation inspired by the most recent developments in international taxation. Taking the case study of the "modified nexus approach" to intellectual property (IP)-Boxes, this article identifies the notion of sociological validity as a parallel authority that compensates for the lack of legal validity of the OECD's soft law instruments. The existence of sanctioning mechanisms is identified as a key factor for the emergence of such sociological validity
Citation source
In: British tax review. - London. - (2017), no. 4 ; p. 438-452
http://library.link/vocab/creatorName
Schoueri, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • patent box
  • nexus approach
  • tax incentive
  • soft law
  • international tax law
  • penalties
  • BEPS Project (OECD)
Label
The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?
Instantiates
Publication
Label
The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?
Publication

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