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 |
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| OP 138-Bis/2019/96/7 Tax Notes International | OP 138-Bis/2019/96/7-1 A roadmap for a tax in base - eroding payments | OP 138-Bis/2019/96/7-2 Litigation and its importance in strengthening Nigeria's tax administration | OP 138-Bis/2019/96/7-3 Teh OECD concept of user participation and a more pragmatic way to tax rent seeking | OP 138-Bis/2019/96/7-4 Two answers to the corporate tax quagmire | OP 138-Bis/2019/96/7-5 Improving charitable donations in Chile | OP 138-Bis/2019/96/8 Tax Notes International |
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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