dc.contributor.author | Christians, Allison | |
dc.contributor.author | Schön, Wolfgang | |
dc.contributor.author | Shay, Stephen E. | |
dc.date.accessioned | 2018-07-12T14:45:02Z | |
dc.date.issued | 2018 | |
dc.identifier.citation | Allison Christians, Wolfgang Schön & Stephen E. Shay, Foreword: International Tax Policy in a Disruptive Environment, Bull. Int’l Tax’n, April/May 2018, at 191. | en_US |
dc.identifier.issn | 0007-4624 | en_US |
dc.identifier.uri | http://nrs.harvard.edu/urn-3:HUL.InstRepos:37221743 | |
dc.description.abstract | In this foreword to International Tax Policy in a Disruptive Environment: A Special Issue, the authors provide an overview of the two-day interdisciplinary conference that took place in Munich on 14-15 December 2017, and offer a synopsis of the articles in this special edition of the Bulletin for International Taxation. The authors offer preliminary observations based on the conference and papers, including that despite its successes the BEPS Project has left unfinished business. In the face of reduced residence-based taxation of direct investment and tax competition for mobile activity and real investment, countries have yet to reach consensus on a residence-source or destination-based division of taxation rights. The international tax regime remains at a way station in coping with the disruptive forces of change. | en_US |
dc.language.iso | en_US | en_US |
dash.license | LAA | |
dc.title | Foreword: International Tax Policy in a Disruptive Environment | en_US |
dc.type | Journal Article | en_US |
dc.description.version | Version of Record | en_US |
dc.relation.journal | Bulletin for International Taxation | en_US |
dash.depositing.author | Shay, Stephen E. | |
dc.date.available | 2018-07-12T14:45:02Z | |
workflow.legacycomments | Permission to publish granted by Aleksandra Bal, Managing Editor for the Bulletin for International Taxation by email dated May 18, 2018 to Stephen E. Shay. Contact June Casey for copy of permission documentation. | en_US |
dash.contributor.affiliated | Shay, Stephen | |