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.
- Sprache
-
Englisch
- Erschienen in
-
Series: AEI Economics Working Paper ; No. 2019-20
- Klassifikation
-
Wirtschaft
- Thema
-
BEPS
economic substance
intangibles
international tax
transfer pricing
U.S. tax reform
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Mathur, Aparna
Singh, Kartikeya
Kallen, Cody
- Ereignis
-
Veröffentlichung
- (wer)
-
American Enterprise Institute (AEI)
- (wo)
-
Washington, DC
- (wann)
-
2019
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Mathur, Aparna
- Singh, Kartikeya
- Kallen, Cody
- American Enterprise Institute (AEI)
Entstanden
- 2019
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