Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook

69 Bull. Intl. Taxn. 10, Journals IBFD, 2015

Posted: 7 Mar 2016

See all articles by Romero J.S. Tavares

Romero J.S. Tavares

Wirtschaftsuniversität Wien

Jeffrey P. Owens

Institute for Austrian and International Tax Law

Date Written: September 7, 2015

Abstract

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.

Keywords: Knowledge Capital; Global Value Chains; Cooperative Compliance; Transfer Pricing; RPSM; APA; SAARs; MAP Arbitration

JEL Classification: H20; K34

Suggested Citation

Tavares, Romero J.S. and Owens, Jeffrey P., Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook (September 7, 2015). 69 Bull. Intl. Taxn. 10, Journals IBFD, 2015, Available at SSRN: https://ssrn.com/abstract=2743165

Romero J.S. Tavares (Contact Author)

Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria
1313364803 (Phone)

Jeffrey P. Owens

Institute for Austrian and International Tax Law ( email )

Althanstrasse 39-45
A-1090 Wien
Austria

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