Laurens van Apeldoorn

Leiden University

Postbus 9500

Leiden, 2300 RA

Netherlands

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Scholarly Papers (1)

1.

Taxing Income Where Value Is Created

Florida Tax Review, 2018
Number of pages: 36 Posted: 03 Mar 2018
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
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Abstract:

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