{"title":"价值创造的概念：它与征税权的分配相关吗？","authors":"R.R. Das","doi":"10.59403/1g3p4gm","DOIUrl":null,"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":0.0000,"publicationDate":"2020-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Concept of Value Creation: Is It Relevant for the Allocation of Taxing Rights?\",\"authors\":\"R.R. Das\",\"doi\":\"10.59403/1g3p4gm\",\"DOIUrl\":null,\"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\":0.0000,\"publicationDate\":\"2020-03-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/1g3p4gm\",\"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/10.59403/1g3p4gm","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Concept of Value Creation: Is It Relevant for the Allocation of Taxing Rights?
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.
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