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

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2021-06

12 Pages Posted: 25 May 2021

See all articles by Wolfgang Schoen

Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

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

Schön, Wolfgang, Value Creation, the Benefit Principle and Efficiency-Related Allocation of Taxing Rights (May 19, 2021). 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, Available at SSRN: https://ssrn.com/abstract=3849322 or http://dx.doi.org/10.2139/ssrn.3849322

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

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