Bilaney, Sunny Kishore

From value chain to blockchain transfer pricing 2.0 .-- , 2018


Disponible únicamente en formato electrónico.
Resumen.

This article discusses how the technology that underpins cryptocurrencies can be put to use for transfer pricing purposes. At present, the use of blockchain technology in the field of transfer pricing is at a nascent stage. Its practical use would depend on actual advancement in technology and, more importantly, its acceptability with tax administrations.


BLOCKCHAIN
CRIPTOMONEDA
PRECIOS DE TRANSFERENCIA

International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 294-296

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