Das, Pitambar
Corresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model / Pitambar Das .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
Primary transfer pricing adjustments under article 9(1) of the OECD Model in the case of associated enterprises trigger economic double taxation as the same income has already been subject to taxation in the hands of the associated enterprises in other contracting states. The author examines the existing relief mechanism of economic double taxation under article 9(2) of the OECD Model and its interaction with article 25 thereof to find out its effectiveness and suggests possible measures to remedy the shortcomings.
GRUPOS DE EMPRESAS
DOBLE IMPOSICION
PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
International Transfer Pricing Journal 1385-3074 v. 26, n. 1, January/February 2019, p. 12-21
Corresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model / Pitambar Das .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
Primary transfer pricing adjustments under article 9(1) of the OECD Model in the case of associated enterprises trigger economic double taxation as the same income has already been subject to taxation in the hands of the associated enterprises in other contracting states. The author examines the existing relief mechanism of economic double taxation under article 9(2) of the OECD Model and its interaction with article 25 thereof to find out its effectiveness and suggests possible measures to remedy the shortcomings.
GRUPOS DE EMPRESAS
DOBLE IMPOSICION
PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
International Transfer Pricing Journal 1385-3074 v. 26, n. 1, January/February 2019, p. 12-21