FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122457228> ?p ?o ?g. }

• W3122457228 abstract "The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for mandatory binding arbitration of international tax disputes, strongly supported by business. This issue should be considered in the context of the reasons for and nature of international tax disputes. The bulk of such conflicts concern ‘economic’ double taxation, resulting from divergent interpretations by different tax authorities of the standards for attributing profits to affiliates within a corporate group, so that the firm as a whole may be taxed on more than 100 per cent of its worldwide profit. Such divergences result from transfer pricing rules that treat the affiliates within a TNC group as if they were an independent entity dealing ‘at arm’s length’ with each other, and requiring subjective judgements by each tax authority on the profits attributable to each. Hence, it is not surprising that the number of such conflicts has grown steadily, especially in the past decade, as countries have applied the rules more vigorously. Arbitration has been advocated not because it can provide objective adjudication, but as a fall-back in order to pressurise tax authorities to resolve cases by negotiation rather than submitting to a third party decision. In fact, although binding arbitration has been available among European Union (EU) members as well as some other states since 1990, only a handful of the continually growing number of conflict cases have actually been referred to arbitration. The newer approach of ‘last best offer’ (LBO) arbitration, widely regarded as more successful, aims to pressurise tax authorities to give up positions that are likely to be considered unorthodox. The Mutual Agreement Procedure (MAP), including arbitration, is essentially a supranational administrative procedure for coordination of the application of international tax rules. Its improvement should form part of a wider process of reform of both the institutions and the substantive rules of international taxation." @default.
• W3122457228 created "2021-02-01" @default.
• W3122457228 creator A5033626694 @default.
• W3122457228 date "2016-01-01" @default.
• W3122457228 modified "2023-09-28" @default.
• W3122457228 title "International Tax Disputes: Between Supranational Administration and Adjudication" @default.
• W3122457228 cites W1532801196 @default.
• W3122457228 cites W1533469700 @default.
• W3122457228 cites W1838891663 @default.
• W3122457228 cites W1860622404 @default.
• W3122457228 cites W2088451472 @default.
• W3122457228 cites W2099778089 @default.
• W3122457228 cites W2110215684 @default.
• W3122457228 cites W2143806824 @default.
• W3122457228 cites W2939068424 @default.
• W3122457228 cites W4232661787 @default.
• W3122457228 cites W4245074443 @default.
• W3122457228 cites W4246112223 @default.
• W3122457228 cites W4251431797 @default.
• W3122457228 cites W580318110 @default.
• W3122457228 doi "https://doi.org/10.2139/ssrn.3120308" @default.
• W3122457228 hasPublicationYear "2016" @default.
• W3122457228 type Work @default.
• W3122457228 sameAs 3122457228 @default.
• W3122457228 citedByCount "0" @default.
• W3122457228 crossrefType "journal-article" @default.
• W3122457228 hasAuthorship W3122457228A5033626694 @default.
• W3122457228 hasBestOaLocation W31224572282 @default.
• W3122457228 hasConcept C10138342 @default.
• W3122457228 hasConcept C144133560 @default.
• W3122457228 hasConcept C151730666 @default.
• W3122457228 hasConcept C155202549 @default.
• W3122457228 hasConcept C158016649 @default.
• W3122457228 hasConcept C160151201 @default.
• W3122457228 hasConcept C160786031 @default.
• W3122457228 hasConcept C162324750 @default.
• W3122457228 hasConcept C175444787 @default.
• W3122457228 hasConcept C17744445 @default.
• W3122457228 hasConcept C181622380 @default.
• W3122457228 hasConcept C190253527 @default.
• W3122457228 hasConcept C199539241 @default.
• W3122457228 hasConcept C199776023 @default.
• W3122457228 hasConcept C204434341 @default.
• W3122457228 hasConcept C2777203310 @default.
• W3122457228 hasConcept C2779343474 @default.
• W3122457228 hasConcept C2779848117 @default.
• W3122457228 hasConcept C2780141045 @default.
• W3122457228 hasConcept C2910001868 @default.
• W3122457228 hasConcept C51303962 @default.
• W3122457228 hasConcept C514942387 @default.
• W3122457228 hasConcept C86803240 @default.
• W3122457228 hasConceptScore W3122457228C10138342 @default.
• W3122457228 hasConceptScore W3122457228C144133560 @default.
• W3122457228 hasConceptScore W3122457228C151730666 @default.
• W3122457228 hasConceptScore W3122457228C155202549 @default.
• W3122457228 hasConceptScore W3122457228C158016649 @default.
• W3122457228 hasConceptScore W3122457228C160151201 @default.
• W3122457228 hasConceptScore W3122457228C160786031 @default.
• W3122457228 hasConceptScore W3122457228C162324750 @default.
• W3122457228 hasConceptScore W3122457228C175444787 @default.
• W3122457228 hasConceptScore W3122457228C17744445 @default.
• W3122457228 hasConceptScore W3122457228C181622380 @default.
• W3122457228 hasConceptScore W3122457228C190253527 @default.
• W3122457228 hasConceptScore W3122457228C199539241 @default.
• W3122457228 hasConceptScore W3122457228C199776023 @default.
• W3122457228 hasConceptScore W3122457228C204434341 @default.
• W3122457228 hasConceptScore W3122457228C2777203310 @default.
• W3122457228 hasConceptScore W3122457228C2779343474 @default.
• W3122457228 hasConceptScore W3122457228C2779848117 @default.
• W3122457228 hasConceptScore W3122457228C2780141045 @default.
• W3122457228 hasConceptScore W3122457228C2910001868 @default.
• W3122457228 hasConceptScore W3122457228C51303962 @default.
• W3122457228 hasConceptScore W3122457228C514942387 @default.
• W3122457228 hasConceptScore W3122457228C86803240 @default.
• W3122457228 hasLocation W31224572281 @default.
• W3122457228 hasLocation W31224572282 @default.
• W3122457228 hasOpenAccess W3122457228 @default.
• W3122457228 hasPrimaryLocation W31224572281 @default.
• W3122457228 hasRelatedWork W1813515637 @default.
• W3122457228 hasRelatedWork W2037708610 @default.
• W3122457228 hasRelatedWork W2256314814 @default.
• W3122457228 hasRelatedWork W2340797717 @default.
• W3122457228 hasRelatedWork W248473426 @default.
• W3122457228 hasRelatedWork W2594994902 @default.
• W3122457228 hasRelatedWork W2595359509 @default.
• W3122457228 hasRelatedWork W2600124483 @default.
• W3122457228 hasRelatedWork W2625794316 @default.
• W3122457228 hasRelatedWork W2626915710 @default.
• W3122457228 hasRelatedWork W2745070078 @default.
• W3122457228 hasRelatedWork W2765616130 @default.
• W3122457228 hasRelatedWork W2899042551 @default.
• W3122457228 hasRelatedWork W2909102302 @default.
• W3122457228 hasRelatedWork W2944070696 @default.
• W3122457228 hasRelatedWork W3011998762 @default.
• W3122457228 hasRelatedWork W3087770442 @default.
• W3122457228 hasRelatedWork W3124951228 @default.
• W3122457228 hasRelatedWork W3129366062 @default.
• W3122457228 hasRelatedWork W3161285454 @default.
• W3122457228 isParatext "false" @default.
• W3122457228 isRetracted "false" @default.

• next