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Legitimacy in International Tax Law-Making : Can the OECD Remain the Guardian of Open Tax Norms?
Brosens, Linda; bossuyt, jasper - 2023
decision-making authority in relation to taxation shifts from the national to the international level, the more its legitimacy … is questioned. The purpose of this article is to examine whether the OECD indeed lacks legitimacy and, if so, what could … be done to overcome such a legitimacy deficit. The article starts by analysing in more detail the role that the OECD has …
Persistent link: https://www.econbiz.de/10014263735
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The Taxation of Permanent Establishments : A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific Consideration of the Challeng...
Hentschel, Sven - 2021 - 1st ed. 2021.
Fundamentals of the Taxation of Permanent Establishments -- The Attribution of Profits to Permanent Establishments -- Digitalisation of the Economy and Its Implications for the PE Concept -- Adapting the International Corporate Tax System to the Digitalisation of the Economy.
Persistent link: https://www.econbiz.de/10012585306
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Ein großer Fortschritt in der internationalen Steuerpolitik : die Ergebnisse des OECD/G20-Projekts Base Erosion and Profit Shifting (BEPS)
Meister, Michael - In: Besteuerung internationaler Unternehmen : Festschrift …, (pp. 237-244). 2016
Persistent link: https://www.econbiz.de/10014576323
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The OECD's "action plan" to raise taxes on multinational corporations
Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015
Persistent link: https://www.econbiz.de/10011529006
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
Persistent link: https://www.econbiz.de/10013257990
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National measures on taxing the digital economy
Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020
Persistent link: https://www.econbiz.de/10012433970
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674
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Tax policy and the COVID-19 crisis
Collier, Richard S.; Pirlot, Alice; Vella, John - 2020
Persistent link: https://www.econbiz.de/10013347975
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de/10013393628