Tobias Rohner

Baker McKenzie

Tax Lawyer / Partner

Holbeinstrasse 30

Zurich, 8034

Switzerland

SCHOLARLY PAPERS

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Scholarly Papers (1)

1.

Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions Against Base Erosion and Profit Shifting

World Tax Journal (IBFD), Vol. 9, No. 3, pp. 352 (2017)
Number of pages: 6 Posted: 03 May 2016 Last Revised: 21 Sep 2017
Luzius U. Cavelti, Christian Jaag and Tobias Rohner
Altenburger legal + tax, Swiss Economics and Baker McKenzie
Downloads 371 (78,368)

Abstract:

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BEPS, Base Erosion and Profit Shifting, Corporate Taxation, Source v Residence, Permanent Establishment