Download This PaperValue 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
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2021-06
12 Pages Posted: 25 May 2021
Date Written: May 19, 2021
Abstract
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
Wolfgang Schön (Contact Author)
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law ( email )
Marstallplatz 1
Munich, 80539
Germany