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Bulletin for International Taxation最新文献

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Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan 根据经合组织/G20 税基侵蚀和利润转移行动计划解释欧洲法律
Bulletin for International Taxation Pub Date : 2020-03-18 DOI: 10.59403/3202szr
W. Schön
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引用次数: 0
The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World 后 BEPS 时代和数字化世界中国内反避税规则与税收协定的相互作用
Bulletin for International Taxation Pub Date : 2020-03-17 DOI: 10.59403/3safqvc
V. Chand, C. Elliffe
{"title":"The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World","authors":"V. Chand, C. Elliffe","doi":"10.59403/3safqvc","DOIUrl":"https://doi.org/10.59403/3safqvc","url":null,"abstract":"In its analysis, this article distinguishes between domestic anti-avoidance rules that counteract treaty abuse and those that thwart abuse of domestic law. The authors conclude that conflicts could arise with tax treaties. States should employ a provision that authorizes the application of these rules to prevent this situation arising.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141222095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
The Concept of Value Creation: Is It Relevant for the Allocation of Taxing Rights? 价值创造的概念：它与征税权的分配相关吗？
Bulletin for International Taxation Pub Date : 2020-03-02 DOI: 10.59403/1g3p4gm
R.R. Das
{"title":"The Concept of Value Creation: Is It Relevant for the Allocation of Taxing Rights?","authors":"R.R. Das","doi":"10.59403/1g3p4gm","DOIUrl":"https://doi.org/10.59403/1g3p4gm","url":null,"abstract":"The author, a member of the Inclusive Framework Steering Group which is engaged in discussion on the allocation of taxing rights, argues that value creation has not been and should never be the basis of such an allocation. He also urges developing countries to be careful in endorsing the concept.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"77 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141225410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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