Collier, Richard
On the apparent widespread misapplication of the OECD Transfer Pricing Guidelines risk and post-BEPS problems for the arm’s length principle electrónico / Richard S. Collier and Ian F. Dykes .-- , 2022
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors examine the apparent widespread misapplication of the OECD Transfer Pricing Guidelines. Though most evident in relation to the rules on risk introduced by the OECD/G20 Base Erosion and Profit Shifting Project, it is argued that the cause stems from some wider problems with the arm's length principle.
PRECIOS DE TRANSFERENCIA
APLICACION
PRINCIPIO DE PLENA COMPETENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Dykes, Ian F.
Bulletin for International Taxation 0007-4624v. 76, n. 1, 2022, p. 20-43
On the apparent widespread misapplication of the OECD Transfer Pricing Guidelines risk and post-BEPS problems for the arm’s length principle electrónico / Richard S. Collier and Ian F. Dykes .-- , 2022
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors examine the apparent widespread misapplication of the OECD Transfer Pricing Guidelines. Though most evident in relation to the rules on risk introduced by the OECD/G20 Base Erosion and Profit Shifting Project, it is argued that the cause stems from some wider problems with the arm's length principle.
PRECIOS DE TRANSFERENCIA
APLICACION
PRINCIPIO DE PLENA COMPETENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Dykes, Ian F.
Bulletin for International Taxation 0007-4624v. 76, n. 1, 2022, p. 20-43