{"title":"价值创造、利益原则与税收权的效率配置","authors":"W. Schoen","doi":"10.2139/ssrn.3849322","DOIUrl":null,"url":null,"abstract":"The paper looks at a concept in international taxation that has gained prominence and declined more quickly than any other, namely the idea that the international allocation of taxing rights should be shifted back to \"where the value is created\". It focuses on the question of what we can learn from this rapid rise and fall.","PeriodicalId":300059,"journal":{"name":"Max Planck Institute for Tax Law & Public Finance Research Paper Series","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Value Creation, the Benefit Principle and Efficiency-Related Allocation of Taxing Rights\",\"authors\":\"W. Schoen\",\"doi\":\"10.2139/ssrn.3849322\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The paper looks at a concept in international taxation that has gained prominence and declined more quickly than any other, namely the idea that the international allocation of taxing rights should be shifted back to \\\"where the value is created\\\". It focuses on the question of what we can learn from this rapid rise and fall.\",\"PeriodicalId\":300059,\"journal\":{\"name\":\"Max Planck Institute for Tax Law & Public Finance Research Paper Series\",\"volume\":\"20 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-05-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Max Planck Institute for Tax Law & Public Finance Research Paper Series\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3849322\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Max Planck Institute for Tax Law & Public Finance Research Paper Series","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3849322","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Value Creation, the Benefit Principle and Efficiency-Related Allocation of Taxing Rights
The paper looks at a concept in international taxation that has gained prominence and declined more quickly than any other, namely the idea that the international allocation of taxing rights should be shifted back to "where the value is created". It focuses on the question of what we can learn from this rapid rise and fall.
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