nam 22 uu 4500 10.17176/20200305-095010-0 DE-Verfassungsblog cr||||| 200305s2020||||xx#|||||o|||| ||| 0|eng|| 10.17176/20200305-095010-0 doi eng 342 23 Quentin, Clair Author aut Reform of International Corporate Tax Norms: A Value-Theoretical Perspective Quentin, Clair Verfassungsblog 2020-03-05 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Clair Quentin delivers a brief guide to the various schools of Marxian value theory generally encountered today, and what they would say about the distribution of the global corporate tax base if they were adopted as the theoretical basis for the OECD’s work in this area. CC BY-NC-ND 4.0 Base Erosion and Profit Shifting BEPS Corporate Tax Law Global Corporate Tax Base Marginalism oecd Value Creation Values Max Steinbeis Verfassungsblog gGmbH Verfassungsblog 2366-7044 https://verfassungsblog.de/reform-of-international-corporate-tax-norms-a-value-theoretical-perspective/ raw object