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

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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.

Original language	English
Article number	DOC 2019-39420
Journal	Tax Notes International
Pages (from-to)	611-622
ISSN	1048-3306
Publication status	Published - 4 Dec 2019

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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/2019/12/04/2b2f1Licence: Unspecified

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title = "The OECD Concept of User Participation and a More Pragmatic Way to Tax Rent Seeking",

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.",

author = "Jeroen Lammers",

year = "2019",

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language = "English",

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journal = "Tax Notes International",

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N2 - 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.

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JO - Tax Notes International

JF - Tax Notes International

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