Taxing where value is created in a post-BEPS (digitalized) world?

Reference : Taxing where value is created in a post-BEPS (digitalized) world?


	Document type :	Diverse speeches and writings : Other
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/35772

Title :	Taxing where value is created in a post-BEPS (digitalized) world?
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	May-2018
Main document title :	Kluwer International Tax Blog (http://kluwertaxblog.com/)
Critical editor :	Weber, Dennis
	Mueller, Johann
	Rocha, Sergio André
	Goel, Shilpa
Publisher :	Kluwer Law International
Audience :	International
City :	Aalphen aan den Rijn
Country :	The Netherlands
Keywords :	[en] Value creation ; BEPS ; digital economy ; international taxation ; income allocation
Abstract :	[en] As international tax reform aims to ensure "taxation where value is created", it is crucial to ask questions about the relationship between taxation and value creation, in particular with respect to increased digitalisation. As the notions of value creation and substance are inextricably linked to a functional analysis of business activity, further the challenges arising from artificial intelligence taking independent decisional control over key business functions will also need to be considered. This brief note outlines some of the existing developments in the relationship between these factors. The blog is available at http://kluwertaxblog.com/2018/05/30/taxing-value-created-post-beps-digitalized-world/
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/35772

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	File	Commentary	Version	Size	Access
Open access	Kluwer International Tax Blog - Werner Haslehner - Taxation, Value Creation, Digitalisation.pdf		Publisher postprint	296.99 kB	View/Open

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