Zusammenfassung
Our world is changing. New international tax rules are being published around the globe on a daily basis. Countries often take positions which will without doubt lead to disputes for companies. The OECD BEPS rules were once developed to create a more honest tax system. They now seem to have exceeded that target by shifting from dishonest for countries due to all kind of tax avoidance structuring by companies in the pre-BEPS world to dishonest for companies due to divergence in implementation of new tax rules with double taxation as a consequence in the post-BEPS era.
This contribution is based on a contribution which has being published in IBFD’s Bulletin for International Taxation, 2018, 2.
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© 2019 Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature
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van den Hurk, H. (2019). How Fake News and Emotions Determine the Future of Corporate International Tax. In: Kraft, W., Striegel, A. (eds) WCLF Tax und IP Gesprächsband 2017. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-24953-3_17
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DOI: https://doi.org/10.1007/978-3-658-24953-3_17
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