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