UTPR Potential Conflicts with International Law

Leiden Repository (Leiden University)

Abstract

In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.

Authors 5

1. Irma Johanna Mosquera Valderrama Aachen

   Leiden University

   Affiliation as printed

   Leiden University

2. Peter Hongler

   University of St.Gallen

   Affiliation as printed

   St. Gallen University

3. Julien Chaisse

   City University of Hong Kong

   Affiliation as printed

   City University of Hong Kong

4. Filip Debelva

   KU Leuven

   Affiliation as printed

   KU Leuven University

5. Vikram K. Chand

   University of Lausanne

   Affiliation as printed

   University of Lausanne