From BEPS Action 1 to Unified Approach: Where is the OECD Heading?

Fernando Souza Man ()
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Fernando Souza Man: University Maastricht

A chapter in WCLF Tax und IP Gesprächsband 2019, 2021, pp 77-95 from Springer

Abstract: Zusammenfassung Since countries engaged on trying to find a broad, organized solution for the matter of international double taxation, an underlying conflict arose regarding which country should have taxing rights over business income earned in a cross-border setting. Ultimately a compromise was reached, and the standard maintained, notwithstanding complaints about its potential inequity, for almost 100 years. However, in 2013, recognizing that the technology developments altered how entities structure their business activities, the OECD started an analysis on whether new taxing rules should be created for the so-called digital economy.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-32073-7_7

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DOI: 10.1007/978-3-658-32073-7_7

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