FilesNo attached file found for this publication.DetailsAuthorsLamensch, MarieUCLouvainscientific_director_editor et. al. AbstractThis book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework.Show moreAffiliationsUCLouvainSSH/LouRIM - Louvain Research Institute in Management and OrganizationsShow moreCitations APA Chicago FWB et al. (2021). Value Creation and Taxation. https://hdl.handle.net/2078.5/251767