Teh OECD concept of user participation and a more pragmatic way to tax rent seeking by Jeroen Lammers
By: Lammers, Jeroen
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Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | PARTICIPACIÓN DEL USUARIO | PRIMER PILAR (OCDE) | EMPRESAS MULTINACIONALES | ELUSION FISCAL | PREVENCIÓN | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 96, n. 7, November 18, 2019, p. 611-622Summary: In this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/7-3 (Browse shelf) | Available | OP 138-Bis/2019/96/7-3 |
Disponible también en formato electrónico.
Resumen.
In this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax.
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