OECD:n ohjeiden kasvava merkitys kansainvälisessä verotuksessa
Avainsanat:
Kansainvälinen verotus, OECD:n rooli, verotuksen legaliteettiperiaate, kansainvälisen verotuksen legitimiteetti, siirtohinnoitteludirektiiviesitys, vähimmäisverodirektiiviAbstrakti
The development of international tax law is increasingly based on different OECD models and guidelines. Originally OECD models and guidelines were followed only as recommendations, but more and more often they are implemented as binding EU directives or domestic legislation. This development raises difficult issues of application and interpretation. This article discusses the changing status of the OECD guidelines and the application and interpretation issues related to the development. The issues are illustrated using transfer pricing adjustment provisions and the provisions concerning minimum taxation of large groups of companies as examples. The author concludes that despite difficult interpretation and application issues, there are good reasons to implement OECD models and guidelines in the European Union in the form of binding EU Directives.
Viittaaminen
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