The Impact of the OECD Partnership Report (1999) on Tax Avoidance in Outbound Cases

Journal
Steindl, M.; Stiastny, M.
OECD
Bulletin for International Taxation 2014 (Volume 68), No. 2
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The OECD Partnership Report (1999) will soon celebrate its 15th anniversary. This article examines the effects that the principles set forth in the OECD Partnership Report may have on tax avoidance situations in which income is allocated to different taxpayers. Approaches to handling conflicts of income allocation are also discussed.