Alexander Fedan

The University of Sydney Law School

PhD Candidate

Faculty of Law Building, F10

Sydney, NSW

Australia

SCHOLARLY PAPERS

1

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170

SSRN CITATIONS

0

CROSSREF CITATIONS

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Ideas:
“  My PhD thesis attempts to pave the path to tackle extreme poverty, international inequality and climate change by harnessing the power of international taxation. I focus on capturing the shifted profits to low-tax jurisdictions, and allocating them with priority to developing countries. As this tax base is already tapped by the OECD's Pillar One and Pillar Two proposals, I asses these proposals allocation pattern to developing countries and develop a distributive formulary alternative that can provide them with a more reliable and significant allocation. I conduct a normative analysis to test how the OECD's proposals and the formulary alternative comply with international taxation norms.  ”

Scholarly Papers (1)

1.

Transfer Pricing and Intellectual Property: Identifying Issues and Reviewing the Existing and Alternative Solutions

Number of pages: 30 Posted: 23 Feb 2017 Last Revised: 20 Mar 2017
Alexander Fedan
The University of Sydney Law School
Downloads 170 (215,428)

Abstract:

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International Taxation, Transfer Pricing, Arm Length Standard, Formulary apportionment, Intangibles, Intelectual Property