By Vikram Chand (Managing Editor) (Tax Policy Center of the University of Lausanne, Switzerland) and Damiano Canapa (University of Lausanne, Switzerland; CEDIDAC) on Nov 24, 2020 04:58 pm Purpose of the blog This blog raises the question as to whether the Pillar I Amount A proposal is consistent with the value creation standard? Naturally, as a start, the question arises as to what the value creation standard is. Value creation standard Although the meaning of value creation, as used in the BEPS project,...
By Ana Paula Dourado (General Editor of Intertax) on Nov 24, 2020 08:06 am We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Carla De Pietro, Beneficial Ownership, Tax Abuse and Legal Pluralism: An Analysis in Light of the CJEU’s Judgment Concerning the Danish Cases on Interest The complex interconnections characterizing the relationship between the international...
