Jalan, Nupur
Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment / Napur Jalan & Elvira Misquith .-- , 2021
Diponible también en formato electrónico.
Resumen.
The paper summarizes some of the existing transfer pricing comparability adjustments; thereafter, it highlights the need for a new adjustment to keep pace with the growth of the digital economy along with a case study. Further, certain broad frameworks for this new adjustment are discussed.
PRECIOS DE TRANSFERENCIA
ECONOMÍA DIGITAL
AJUSTES FISCALES
Misquith, Elvira
Intertax 0165-2826v. 149, Issues 6-7, June/July 2021, p. 534-550
Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment / Napur Jalan & Elvira Misquith .-- , 2021
Diponible también en formato electrónico.
Resumen.
The paper summarizes some of the existing transfer pricing comparability adjustments; thereafter, it highlights the need for a new adjustment to keep pace with the growth of the digital economy along with a case study. Further, certain broad frameworks for this new adjustment are discussed.
PRECIOS DE TRANSFERENCIA
ECONOMÍA DIGITAL
AJUSTES FISCALES
Misquith, Elvira
Intertax 0165-2826v. 149, Issues 6-7, June/July 2021, p. 534-550