000			02071nab#a2200313#c#4500
003			IEF
005			20190816110630.0
008			170517s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aSmit, Daniël S. _951248
245			_aInternational income allocation under EU tax law _b tinker, tailor, soldier, sailor _c Daniel S. Smit
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aIMPUTACIÓN DE RENTAS _961119
650		4	_aIMPUESTOS _947460
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aEVASION FISCAL _944029
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aUNION EUROPEA _948644
520			_aThe current European approach to tackle tax avoidance by multinational firms focuses too much on treating the symptoms instead ofthe causes of Base Erosion and Profit Shifting. Under the current rules, business profits should ultimately be taxed once somewhere.But in which country, that doesn.t alwaysreally seem to matter. This is not in line with the principle embraced by the EU and theOECD that companies should be taxed in the country where the profit-generating activities take place. In the author.s opinion, adifferent approach should be developed. A more fundamental approach to the root causes of corporatetax avoidance is needed. Intaxing multinationals, there should be more focus on economic reality in which multinationals operate. To that end, one would needto determine in which place the activities take place and which value one should attribute to them, based on the arm.s length standard.Such an approach woulddo more justice to the principle that profit should be taxed where it is generated.
650		4	_943410 _aELUSION FISCAL
773	0		_tEC Tax Review _w124968 _gv. 26, n. 2, April 2017, p. 67-74
942			_cART
942			_z147946
999			_c129473 _d129473