International/OECD - Value Creation: A Standard in Search of a Process
- S.C. Morse
- Bulletin for International Taxation, 2018 (Volume 72), No 4/5
- 25 March 2018
This article explores the idea of value creation. It imagines a worldwide dispute resolution forum and considers existing processes for developing the meaning of value creation, including OECD planning, unilateral national action and competent authority and arbitration treaty procedures. It predicts how interested parties will influence the meaning of value creation.