Publication
Title
In search of single taxation
Author
Abstract
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.
Language
English
Source (book)
Single Taxation? / Wheeler, Joanna [edit.]
Publication
Amsterdam : IBFD , 2018
ISBN
978-90-8722-491-2
Volume/pages
p. 3-53
Full text (publisher's version - intranet only)
UAntwerpen
Publication type
Subject
Law 
External links
Record
Identifier
Creation 06.10.2023
Last edited 18.04.2024
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