TY - JOUR
T1 - Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook
AU - Tavares, Romero J.S.
AU - Owens, Jeffrey
PY - 2015
Y1 - 2015
N2 - 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.
AB - 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.
UR - http://ssrn.com/abstract=2743165
M3 - Journal article
SN - 0007-4624
VL - 69
SP - 590
EP - 601
JO - Bulletin for International Taxation
JF - Bulletin for International Taxation
IS - 10
ER -