Reform of International Corporate Tax Norms: A Value-Theoretical Perspective
Quentin, Clair
Author
aut
Text
xx#
2020
Verfassungsblog
2020-03-05
eng
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
Quentin, Clair
Base Erosion and Profit Shifting
BEPS
Corporate Tax Law
Global Corporate Tax Base
Marginalism
oecd
Value Creation
Values
342
https://verfassungsblog.de/reform-of-international-corporate-tax-norms-a-value-theoretical-perspective/
Verfassungsblog
2366-7044
Max Steinbeis Verfassungsblog gGmbH
10.17176/20200305-095010-0
200305
10.17176/20200305-095010-0
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