Gently down the stream : BEPS, value theory and the allocation of profitability along global value chains
Clair Quentin
| Year of publication: |
2021
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|---|---|
| Authors: | Quentin, Clair |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 13.2021, 2, p. 163-216
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| Subject: | Internationale Unternehmensbesteuerung | International corporate taxation | Verrechnungspreis | Transfer pricing | Electronic Commerce | E-commerce | Werttheorie | Theory of value | Globale Wertschöpfungskette | Global value chain |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013166495