Maury, Sébastien
Applying the arm's length principle to group synergies Electrónico / Sébastien Maury .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article deals with the basic antagonism between group synergies and the arm's length principle. On the one side, group synergies arise from the interactions between members of a group. On the other side, the arm's length principle is based on the fiction that members of a group operate separately, as if they were unrelated.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
PRINCIPIO DE PLENA COMPETENCIA
International Transfer Pricing Journal 1385-3074v. 27, n. 4, 2020, 9 p.
Applying the arm's length principle to group synergies Electrónico / Sébastien Maury .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article deals with the basic antagonism between group synergies and the arm's length principle. On the one side, group synergies arise from the interactions between members of a group. On the other side, the arm's length principle is based on the fiction that members of a group operate separately, as if they were unrelated.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
PRINCIPIO DE PLENA COMPETENCIA
International Transfer Pricing Journal 1385-3074v. 27, n. 4, 2020, 9 p.