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Title
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In search of single taxation
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Author
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Abstract
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| This chapter intends to analyze the theoretical configuration of the single tax principle and assess how it has been envisioned by the OECD and promoted within the BEPS Project. The research will highlight several inconsistencies, which indicate that, at the current stage, it is still difficult to ascribe precise and coherent content to such a concept or to identify the underlying policy justifications. |
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Language
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English
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Source (book)
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Single Taxation? / Wheeler, Joanna [edit.]
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Publication
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Amsterdam
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IBFD
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2018
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ISBN
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978-90-8722-491-2
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Volume/pages
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p. 3-53
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Full text (publisher's version - intranet only)
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