International Taxation of Global Value Networks / Buriak Svitlana.

Format:

Book

Author/Creator:

Svitlana, Buriak, author.

Series:

IBFD Doctorial Series

Language:

English

Subjects (All):

International business enterprises--Taxation--Law and legislation.

International business enterprises.

Corporations--Taxation--Law and legislation.

Corporations.

Physical Description:

1 online resource (443 pages)

Edition:

First edition.

Place of Publication:

Amsterdam, The Netherlands : IBFD, [2024]

Summary:

This contribution questions how international tax law can address the allocation of the business profits of scale-without-mass multinational enterprises to the host country and includes analyses of the effectiveness of the arm's length principle-based system, the OECD's Pillar One, article 12B of the UN Model and cash flow taxes.

Contents:

Cover

IBFD Doctoral Series

Title Page

Copyright Page

Table of Contents

Abstract

Acknowledgements

List of Abbreviations

List of Figures and Tables

Introduction

0.1. Background

0.1.1. The OECD and UN developments on addressing the tax challenges of the digitalization of the economy

0.1.2. 2018 OECD interim report: The substance and features of the global operations of highly digitalized multinational enterprises

0.1.3. Non-equity forms of internationalization as a new form of international governance

0.1.4. Control over global value networks, economic rents and residual profits

0.2. Research question

0.3. Relevance and novelty of the research

0.4. Scope of the research

0.5. Methodology

0.6. Structure

Part I: The Economic Substance of Activities and Income of Modern Multinational Enterprises and Their Legal Tax Implications

Chapter 1: Global Governance and Economic Boundaries of Multinational Firms

1.1. Introduction

1.2. Global business governance in goods-producing and service industries

1.2.1. The “substance-over-form” approach and the boundaries of multinational firms

1.2.2. The relevance of global value chain and global value network frameworks for international profit allocation

1.2.3. The concept of global value (commodity) chains in a goods-dominant economy

1.2.4. Global value networks and service industries

1.3. The governance of global value networks of scale-without-mass businesses: Non-equity forms of internationalization

1.3.1. Preliminary remarks: Choice of the mode of internationalization Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

Description based on print version record.

Includes bibliographical references.

ISBN:

9789087229061

9087229062

OCLC:

1456761180