Laurens van Apeldoorn

Leiden University

Postbus 9500

Leiden, Zuid Holland 2300 RA

Netherlands

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

1.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 785 (31,867)

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Taxation, International Tax, Tax Policy, Beps, Transfer Pricing, Value, Allocation, Development

2.

The OECD Inclusive Framework

Bulletin for International Taxation, April/May 2018
Number of pages: 17 Posted: 10 Jun 2019
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 89 (296,204)

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OECD, Tax Policy, Tax Norms, Norm Diffusion, International Law, Soft Law, Power, Transnational Networks, Participation, Legitimacy, Policymaking, Globalization, Law and Institutions, Global Governance, Consensus