towards unitary taxation to be established by a multilateral convention that the world has not yet seen in comparable format … corporate taxation at their root rather than merely fixing symptoms. To this end, a reform aimed specifically at the rules … governing the taxation of intangible assets is recommended …

The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear … claim that current rules of international profit taxation are aligned with value creation is rejected. If anything, the OECD …

More than 130 countries have accepted the OECD invitation to reform the taxation of multinational enterprises (MNEs …

towards unitary taxation to be established by a multilateral convention that the world has not yet seen in comparable format … corporate taxation at their root rather than merely fixing symptoms. To this end, a reform aimed specifically at the rules … governing the taxation of intangible assets is recommended. …

Inter-country equity in the taxation of IP is a contentious issue. With its BEPS initiative, the OECD aims at taxing in … European Commission promotes the introduction of unitary taxation. The proposal’s drawback is that it lacks incentive …

The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear … claim that current rules of international profit taxation are aligned with value creation is rejected. If anything, the OECD …

More than 130 countries have accepted the OECD invitation to reform the taxation of multinational enterprises (MNEs …

already moved towards expanded source taxation of online business activities. If such practice spreads, the quality of digital …