Quotation Tavares, Romero J.S. and Owens, Jeffrey. 2015. Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook. Bulletin for International Taxation 69 (10): S. 590-601.


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Abstract

In this article, the authors propose the debate of “evolutionary” international tax reform, inter alia, revisiting the current discussion on base erosion and profit shifting (BEPS), and suggesting a renewed emphasis on knowledge-based capital within the framework of the arm’s length principle in respect of transfer pricing and other specific anti-avoidance rules.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook
Volume 69
Number 10
Year 2015
Page from 590
Page to 601
URL http://ssrn.com/abstract=2743165
DOI na
JEL h20; k34

Associations

People
Tavares, Romero J.S. (Former researcher)
Owens, Jeffrey (Details)
Organization
Austrian and International Tax Law IN (Details)
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