Value Creation and Inter-nation Equity

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Abstract

The contribution investigates whether any kind of value creation based allocation can be justified with the idea of inter-nation equity and explores whether a change of attribution to attribution on the basis of a standard of "value creation" would result in a fairer distribution of taxing rights at the global level
Original languageEnglish
Title of host publicationTaxation and Value Creation
EditorsWerner Haslehner, Marie Lamensch
Place of PublicationAmsterdam
PublisherIBFD
Chapter8
Pages171-183
Number of pages13
ISBN (Electronic)978-90-8722-688-6
ISBN (Print)978-90-8722-687-9
Publication statusPublished - Apr-2021

Publication series

NameEATLP International Tax Series
Volume19

Keywords

  • INTERNATIONAL TAXATION

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