Arbeitspapier
Substance requirements in the international taxation of intangible capital – a double edged sword?
The OECDs Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artificial profit shifting by multinational firms.
- Language
-
Englisch
- Bibliographic citation
-
Series: AEI Economics Working Paper ; No. 2019-20
- Classification
-
Wirtschaft
- Subject
-
BEPS
economic substance
intangibles
international tax
transfer pricing
U.S. tax reform
- Event
-
Geistige Schöpfung
- (who)
-
Mathur, Aparna
Singh, Kartikeya
Kallen, Cody
- Event
-
Veröffentlichung
- (who)
-
American Enterprise Institute (AEI)
- (where)
-
Washington, DC
- (when)
-
2019
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Mathur, Aparna
- Singh, Kartikeya
- Kallen, Cody
- American Enterprise Institute (AEI)
Time of origin
- 2019
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