Value Creation, the Benefit Principle and Efficiency-Related Allocation of Taxing Rights
EATLP 2020 Congress Report (EATLP International Tax Series 19, (eds.) W. Haslehner and M. Lamensch, IBFD, Amsterdam, forthcoming
12 Pages Posted: 25 May 2021
Date Written: May 19, 2021
The paper looks at a concept in international taxation that has gained prominence and declined more quickly than any other, namely the idea that the international allocation of taxing rights should be shifted back to "where the value is created". It focuses on the question of what we can learn from this rapid rise and fall.
Keywords: H20, H 25, H26, K33, K34
JEL Classification: Value Creation, International Tax, Tax Reform, BEPS Digitalisation, OECD, Tax Avoidance, Tax Havens
Suggested Citation: Suggested Citation