{"title":"价值创造：税收条约解释的指路明灯？","authors":"A. Martín Jiménez","doi":"10.59403/30z1tcy","DOIUrl":null,"url":null,"abstract":"“Value creation” was introduced into OECD/G20 BEPS Actions and debates with an ambiguous and controversial meaning, which may not be compatible with tax treaties. This article explores the problems this principle creates in formulating a sound international tax policy and in the process of tax treaty interpretation and application.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 57","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Value Creation: A Guiding Light for the Interpretation of Tax Treaties?\",\"authors\":\"A. Martín Jiménez\",\"doi\":\"10.59403/30z1tcy\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"“Value creation” was introduced into OECD/G20 BEPS Actions and debates with an ambiguous and controversial meaning, which may not be compatible with tax treaties. This article explores the problems this principle creates in formulating a sound international tax policy and in the process of tax treaty interpretation and application.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\" 57\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-03-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/30z1tcy\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/30z1tcy","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Value Creation: A Guiding Light for the Interpretation of Tax Treaties?
“Value creation” was introduced into OECD/G20 BEPS Actions and debates with an ambiguous and controversial meaning, which may not be compatible with tax treaties. This article explores the problems this principle creates in formulating a sound international tax policy and in the process of tax treaty interpretation and application.
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