Substance requirements in the international taxation of intangible capital - a double edged sword?

Aparna Mathur, Kartikeya Singh and Cody Kallen
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Aparna Mathur: American Enterprise Institute
Kartikeya Singh: PricewaterhouseCoopers, LLP
Cody Kallen: University of Wisconsin-Madison

AEI Economics Working Papers from American Enterprise Institute

Abstract: 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.

Keywords: BEPS; economic substance; intangibles; international tax; transfer pricing; U.S. tax reform (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2019-11
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