Taxation and value creation
By: EATLP Annual Congress Vienna, 18-20 June 2020 ; editors: Werner Haslehner and Marie Lamensch
Contributors: Haslehner, Werner, editor; Lamensch, Marie, editor
Series: EATLP international tax series -- volume 19; EATLP international tax series -- v. 19.
Publisher: IBFD
Published: 2021
Place of publication: Amsterdam, the Netherlands
Language: eng
ISBN-13: 9789087226886; 9789087226893; 9789087226879
Subjects: Taxation; Congresses; Law and legislation; International law; Commercial law
Description: This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework
Notes: "The annual congress was cancelled due to the COVID-19 pandemic. This book is based on the written reports of the topical and national reporters."

Includes bibliographical references.