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
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The item Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- 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
- Language
- eng
- Extent
- xxxiv, 701 p.
- 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
- Isbn
- 9789087226879
- 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
- Language
- 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.C.S
- 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
- 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
- 9789087226879
- Isbn Type
- (print)
- Label
- Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
- 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
- 9789087226879
- Isbn Type
- (print)
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