Michael Lennard

United Nations

New York, NY 10017

United States

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Act of Creation: The OECD/G20 Test of “Value Creation” as a Basis for Taxing Rights and Its Relevance to Developing Countries

Transnational Corporations Journal, Vol. 25, No. 3, 2018
Number of pages: 30 Posted: 11 Jun 2020
Michael Lennard
United Nations
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Abstract:

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BEPS, Base Erosion and Profit Shifting, developing countries, digital economy, multinationals, policy space, taxation of multinationals, tax treaties, transfer pricing, value creation