The impact of the OECD Partnership Report (1999) on tax avoidance in outbound cases

Marlies Steindl, Marion Stiastny

Research output: Contribution to journalArticleResearchpeer-review


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.
Original languageEnglish
Pages (from-to)112 - 115
Number of pages4
JournalBulletin for International Taxation
Issue number2
Publication statusPublished - 2014

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