“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative

Journal
Hey, J.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 4/5
PriceUSD 45

This article examines the concept of “taxation where value is created” and its role as a potential solution to the issues raised with regard to the OECD/G20 Base Erosion and Profit Shifting initiative.