The OECD Partnership Report (1999) will soon celebrate its 15th anniversary. This article examines the effects that the principles set forth in the OECD Partnership Report may have on tax avoidance situations in which income is allocated to different taxpayers. Approaches to handling conflicts of income allocation are also discussed.
|Pages (from-to)||112 - 115|
|Number of pages||4|
|Journal||Bulletin for International Taxation|
|Publication status||Published - 2014|