Reference : Taxation and Value Creation
Books : Collective work published as editor or director
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/46835
Taxation and Value Creation
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
Lamensch, Marie []
Apr-2021
IBFD
EATLP International Tax Series Vol. 19
740
978-90-8722-687-9
Amsterdam
The Netherlands
[en] Value Creation ; Tax policy ; International tax reform ; OECD BEPS Project ; Economics of taxation
[en] The suggestion to “align international taxation with value creation” first emerged in the context of the OECD BEPS Project aimed at tackling aggressive tax planning strategies resulting in base erosion and profit shifting. The concept of “value creation” was then further relied on in the broader discussion that followed about the impact of digitalization on the global economy generally and the fair allocation of taxes between countries in this new environment. Although the idea – or the guiding principle – that profits should be taxed where economic activities occur and where value is expected to be created initially received a relatively large support, it rapidly became clear (at least to academics) that there would be no obvious answer to the question “where is value being created?” in a manner that would be relevant for (international) tax purposes, inter alia in view of the different models of value creation within corporate entities.
Based on 9 thematic reports (offering an interdisciplinary discussion of the concept of value creation mostly from an international perspective) and on 23 national reports (focusing on the meaning of value creation in domestic tax law), this book seeks to contribute to the discussion on whether the concept of value creation is viable, both theoretically and in practice, as a criterion for the allocation of taxing rights under a modernized international tax framework.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/46835
FnR ; FNR14493764 > Werner Haslehner > DIGI-VALTAX > Digitalization Taxation And Value Creation > 20/01/2020 > 02/06/2020 > 2020

File(s) associated to this reference

Fulltext file(s):

FileCommentaryVersionSizeAccess
Open access
20_007_Taxation_and_Value_Creation_final_web.pdfTable of contents and free sample chapterPublisher postprint1.07 MBView/Open

Bookmark and Share SFX Query

All documents in ORBilu are protected by a user license.