Arm's Length, ESG, International Tax Law, Transfer Pricing

(University of Hamburg; Tax administration, Germany), (University of Applied Sciences Düsseldorf), and (Quantum Transfer Pricing)/ /Leave a comment

Climate change and the use of natural resources present us all with a major challenge. We all have our part in it and we can all contribute to ensure that we do not live at the expense of future generations. Various reports and goals were agreed upon internationally (e.g. Brundtland Report and Sustainable Development Goals)….

BEPS, Digital economy, Intertax, OECD, Pillar II

(University of Hamburg; Tax administration, Germany) and (Ministry of Finance, Germany; LMU University, Munich; Cologne University)/ /Leave a comment

In October 2020, the OECD Secretariat published the ‘Report on Pillar One Blueprint‘ approved by the Inclusive Framework on BEPS as a result of the work on the tax challenges arising from digitisation. The Unified Approach (UA), which is the basis of the Blueprint, is intended to complement the existing system of corporate income taxation….