Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook
69 Bull. Intl. Taxn. 10, Journals IBFD, 2015
Posted: 7 Mar 2016
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: 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
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