The OECD Concept of User Participation and a More Pragmatic Way to Tax Rent Seeking

Jeroen Lammers

The OECD Concept of User Participation and a More Pragmatic Way to Tax Rent Seeking

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning

Abstract

In this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax.

Originalsprog	Engelsk
Artikelnummer	DOC 2019-39420
Tidsskrift	Tax Notes International
Sider (fra-til)	611-622
ISSN	1048-3306
Status	Udgivet - 4 dec. 2019

Adgang til dokumentet

https://www.taxnotes.com/tax-notes-today-international/base-erosion-and-profit-shifting-beps/oecd-concept-user-participation-and-more-pragmatic-way-tax-rent-seeking/2019/12/04/2b2f1Licens: Ikke-specificeret

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Citationsformater

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