Reconstructing the International Tax System
An Alternative to Pillar One
Springer
ISBN 978-3-031-83932-0
Standardpreis
Bibliografische Daten
Fachbuch
Buch. Hardcover
2025
In englischer Sprache
Umfang: ix, 161 S.
Format (B x L): 15,5 x 23,5 cm
Verlag: Springer
ISBN: 978-3-031-83932-0
Produktbeschreibung
For many reasons, examined in this book, the OECD’s Pillar One would not provide for the effective taxation of highly digitalized platform firms, and, by extension, it would not stabilize the international tax system. The author argues that source-based taxation and the arm’s length standard are entirely compatible with the attribution of a portion of highly digitalized platform firms’ taxable income to market jurisdictions. However, new transfer pricing methodologies and a revised definition of ‘control’ for transfer pricing purposes are required to achieve this result. Combining important findings and insights from academic research in a variety of fields with the author’s extensive practical experience in both public and private spheres, this book is appropriate for academics as well as private sector advisors in the fields of transfer pricing and international tax, chief financial officers of multinational corporations and tax policy analysts.
Autorinnen und Autoren
Kundeninformationen
Provides an economic critique of proposed changes to the international tax system Proposes a more robust and sustainable approach to stabilizing the international tax system Combines a rigorous academic approach with extensive practical experience in both the public and private spheres
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