Aligning the location of taxation with the location of value creation electrónico are we there yet!?! Angelo Nikolakakis
By: Nikolakakis, Angelo
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | PRIMER PILAR (OCDE) | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | CREACIÓN DE VALOR
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 549-561Summary: In this 75th anniversary issue of the Bulletin for International Taxation, the author examines critically the implications of the initiatives - the OECD/G20 Base Erosion and Profit Shifting Project and the (resulting) Pillars One and Two - that have been suggested as ways of reforming the international tax regime. The analysis is focussed in particular on the implications of these initiatives with regard to the goal of aligning the location of taxation with the location of value creation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-5 (Browse shelf) | Available | BIT/2021/11/12-5 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| BIT/2021/11/12-28 Mickey Mouse | BIT/2021/11/12-3 Building on the rubble of Pillar One | BIT/2021/11/12-4 Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two | BIT/2021/11/12-5 Aligning the location of taxation with the location of value creation | BIT/2021/11/12-6 The absence of a stable core in the international taxation regime | BIT/2021/11/12-7 Tax competition's terminological and factitious lure | BIT/2021/11/12-8 Tax treaties |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this 75th anniversary issue of the Bulletin for International Taxation, the author examines critically the implications of the initiatives - the OECD/G20 Base Erosion and Profit Shifting Project and the (resulting) Pillars One and Two - that have been suggested as ways of reforming the international tax regime. The analysis is focussed in particular on the implications of these initiatives with regard to the goal of aligning the location of taxation with the location of value creation.
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