Some Reflections on the OECD and the Sources of International Tax Principles

ArXiv ID: ssrn-2287834 “View on arXiv”

Authors: Unknown

Abstract

The article of Hugh J. Ault is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance. It focuses on the

Keywords: Corporate Taxation, International Tax Law, Tax Policy, BEPS, Corporate Equity

Complexity vs Empirical Score

• Math Complexity: 0.5/10
• Empirical Rigor: 0.5/10
• Quadrant: Philosophers
• Why: The paper is a legal/policy reflection on OECD tax principles with no mathematical formulas or empirical backtesting, focusing on historical context and theoretical frameworks.

  flowchart TD
    A["Research Goal<br>Analyze OECD's role in<br>shaping international tax principles"] --> B["Methodology: Qualitative Analysis"]
    B --> C["Inputs:<br>1. OECD Reports (BEPS)<br>2. Domestic Tax Laws<br>3. Tax Treaty Texts"]
    C --> D["Computational Process:<br>Comparison of Principles<br>vs. Domestic Application"]
    D --> E{"Outcome: Key Findings"}
    E --> F["OECD Principles<br>Prioritize Efficiency over Equity"]
    E --> G["BEPS Marks Shift toward<br>Substantive Tax Requirements"]
    E --> H["Tax Treaties Remain<br>Primary Enforcement Tool"]