Wingerter, Bo
Is the Arm’s Length Principle still fit for purpose? electrónico / Bo Wingerter .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
On 18 May 2021, the European Commission issued a press release announcing an ambitious new project: the creation of a business taxation framework that would be both suitable and sustainable for the 21st century. Embedded in this project was an outline of the Business in Europe: Framework for Income Taxation, or “BEFIT” proposal. In this article, the author examines the merits, as well as the potential downfalls, of the European Commission’s proposal, including an assessment of whether such a project is necessary given the ongoing initiatives at the level of the OECD.
IMPUESTO DE SOCIEDADES
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
UNION EUROPEA
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021
Is the Arm’s Length Principle still fit for purpose? electrónico / Bo Wingerter .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
On 18 May 2021, the European Commission issued a press release announcing an ambitious new project: the creation of a business taxation framework that would be both suitable and sustainable for the 21st century. Embedded in this project was an outline of the Business in Europe: Framework for Income Taxation, or “BEFIT” proposal. In this article, the author examines the merits, as well as the potential downfalls, of the European Commission’s proposal, including an assessment of whether such a project is necessary given the ongoing initiatives at the level of the OECD.
IMPUESTO DE SOCIEDADES
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
UNION EUROPEA
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021