From BEPS action 1 to the unified approach: Where is the OECD heading?

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic


Since countries engaged on trying to find a broad, organized solution for the matter of international double taxation, an underlying conflict arose regarding which country should have taxing rights over business income earned in a cross-border setting. Ultimately a compromise was reached, and the standard maintained, notwithstanding complaints about its potential inequity, for almost 100 years. However, in 2013, recognizing that the technology developments altered how entities structure their business activities, the OECD started an analysis on whether new taxing rules should be created for the so-called digital economy.
Original languageEnglish
Title of host publicationWCLF Tax und IP Gesprächsband 2019
Subtitle of host publicationImmaterielle Werte als zentrale Komponente internationaler Steuerstrategien
EditorsW.W. Kraft, A. Striegel
Place of PublicationWiesbaden
PublisherSpringer Gabler
Number of pages16
ISBN (Electronic)978-3-658-32073-7
ISBN (Print)978-3-658-32072-0
Publication statusPublished - 27 Oct 2021

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