European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

A significant obstacle to the unilateral adoption of the OECD’s Pillar One are tax treaties since many countries cannot override tax treaties unilaterally. In his Klaus Vogel Lecture for 2023, Professor Reuven Avi-Yonah asks what are the chances for adopting a true multilateral convention for income taxation?

Publication Details

Journal
eYLS (Yale Law School)
Published
2024-12-01
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

eYLS (Yale Law School)
Taxation and Legal Issues
article

European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

article en

Abstract

A significant obstacle to the unilateral adoption of the OECD’s Pillar One are tax treaties since many countries cannot override tax treaties unilaterally. In his Klaus Vogel Lecture for 2023, Professor Reuven Avi-Yonah asks what are the chances for adopting a true multilateral convention for income taxation?

eYLS (Yale Law School)
No poverty
Openalex Percentile: Top 34%
Taxation and Legal Issues
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European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation · eYLS (Yale Law School) (2024) | TGRS Research Map | TGRS