OECD Unified Approach Leaves Market Jurisdictions Out in the Cold

Jeroen Lammers

OECD Unified Approach Leaves Market Jurisdictions Out in the Cold

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Abstract

In this article, the author argues that residence countries might find the OECD unified approach efficient and effective, but that market jurisdictions might discover it fails to deliver on its promise to provide more taxing rights.

Original language	English
Article number	DOC 2019-45434
Journal	Tax Notes International
Pages (from-to)	171-180
ISSN	1048-3306
Publication status	Published - 30 Jan 2020

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https://www.taxnotes.com/tax-notes-today-international/base-erosion-and-profit-shifting-beps/oecd-unified-approach-leaves-market-jurisdictions-out-cold/2020/01/30/2bqdnLicence: Unspecified

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title = "OECD Unified Approach Leaves Market Jurisdictions Out in the Cold",

abstract = "In this article, the author argues that residence countries might find the OECD unified approach efficient and effective, but that market jurisdictions might discover it fails to deliver on its promise to provide more taxing rights.",

author = "Jeroen Lammers",

year = "2020",

month = jan,

day = "30",

language = "English",

pages = "171--180",

journal = "Tax Notes International",

issn = "1048-3306",

publisher = "Tax Analysts",

}

TY - JOUR

T1 - OECD Unified Approach Leaves Market Jurisdictions Out in the Cold

AU - Lammers, Jeroen

PY - 2020/1/30

Y1 - 2020/1/30

N2 - In this article, the author argues that residence countries might find the OECD unified approach efficient and effective, but that market jurisdictions might discover it fails to deliver on its promise to provide more taxing rights.

AB - In this article, the author argues that residence countries might find the OECD unified approach efficient and effective, but that market jurisdictions might discover it fails to deliver on its promise to provide more taxing rights.

M3 - Journal article

SN - 1048-3306

SP - 171

EP - 180

JO - Tax Notes International

JF - Tax Notes International

M1 - DOC 2019-45434

ER -