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Book
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Foundations of International Corporate Taxation: a Swiss Perspective

ContributorsLiegeois, Fabienorcid
Number of pages246
PublisherZurich : Schulthess
EditionSchulthess
Publication date2022
Abstract

This book for students and practitioners focuses on the foundations of international corporate taxation. It deals with rules shaped at the time of mass production. Since then, the OECD Model Tax Convention on Income and Capital has become a new lingua franca for tax lawyers from New Delhi to Washington and from Geneva to Buenos Aires. The rise of automation, the multiplication of business relocations and the digitalization of the economy have nonetheless affected some of its core principles. In twelve chapters, the author explains the mechanisms designed to eliminate double taxation and to prevent non-taxation. The book begins with an introduction to the concept of income and includes the OECD projects which aim to adapt the rules to the 21st century.

eng
Keywords
  • OECD MC
  • Allocation
  • Income
  • Taxing Rights
  • Dividends
  • Royalties
  • Interests
  • Pillar 2
  • Pillar 1
  • Nexus
  • International corporate taxation
Citation (ISO format)
LIEGEOIS, Fabien. Foundations of International Corporate Taxation: a Swiss Perspective. Schulthess. Zurich : Schulthess, 2022.
Main files (1)
Book (Accepted version) - Avant impression
accessLevelPrivate
Identifiers
  • PID : unige:163963
ISBN978-3-7255-8775-9
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