International taxation of global value networks Market power, firm boundaries and excess profits / Svitlana Buriak.
| Author/creator | Buriak, Svitlana |
| Format | Electronic |
| Publication Info | Amsterdam : IBFD, [2024] |
| Description | xxi, 454, pages ; 24 cm. |
| Supplemental Content | Full text available from Ebook Central - Academic Complete |
| Subjects |
| Series | IBFD Doctoral Series v. 72 |
| Abstract | "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." -- Back dust jacket. |
| General note | "This book is based on the thesis submitted for a doctoral degree at Vienna University of Economics and Business (Wirtschaftsuniversität Wien, WU)" -- title page. |
| Bibliography note | Includes bibliographical references (pages 387-454). |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2023492026 |
| ISBN | 9789087229054 (print) |
| ISBN | (eBook, ePub) |
| ISBN | (eBook, PDF) |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | Access Content Online | ✔ Available |