Hafkenscheid, Rutger
The BEPS report on risk allocation not so functional Electrónico / Rutger Hafkenscheid .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
In this article, the revised interpretation of the arm's length principle on risk allocation as presented in the BEPS Final Report on Action 8-10 is discussed. By analysis of the main points, the author contests this interpretation and suggests an alternative approach.
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PRINCIPIO DE PLENA COMPETENCIA
ELUSION FISCAL
Lowell, Cym H.
International Transfer Pricing Journalv. 24, n. 1, January - February 2016
The BEPS report on risk allocation not so functional Electrónico / Rutger Hafkenscheid .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
In this article, the revised interpretation of the arm's length principle on risk allocation as presented in the BEPS Final Report on Action 8-10 is discussed. By analysis of the main points, the author contests this interpretation and suggests an alternative approach.
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PRINCIPIO DE PLENA COMPETENCIA
ELUSION FISCAL
Lowell, Cym H.
International Transfer Pricing Journalv. 24, n. 1, January - February 2016