Bulletin for international taxation · 2015 · 15 citations · 3 references
LawEconomicsPublic FinanceInternational TaxationTaxationTransfer PricingBase ErosionIncome ShiftingProfit ShiftingTax ReformTransfer Pricing MethodsTransfer Pricing RulesArm's Length CompensationArm's Length TestBase Erosion PaymentsBase Erosion TestInternational Profit ShiftingProfit Shifting AnalysisSpecific Anti-avoidance RulesTargeted Anti-avoidance Rules
In this article, the authors propose the debate of “evolutionary” international tax reform, inter alia, revisiting the current discussion on base erosion and profit shifting (BEPS), and suggesting a renewed emphasis on knowledge-based capital within the framework of the arm’s length principle in respect of transfer pricing and other specific anti-avoidance rules.
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