Screpante, Mirna S.
Pillar One and Pillar Two a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard? electrónico / Mirna S. Screpante
Resumen.
The article discusses how the value creation standard creates a “universal” definition of source as well as an anti-avoidance instrument that allows for a more mechanical and fractional manner to allocate profits. Pillar One and Pillar Two will also be scrutinized to determine if such an approach has been validated.
PRECIOS DE TRANSFERENCIA
CREACIÓN DE VALOR
PRINCIPIO DE PLENA COMPETENCIA
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 1-8
Pillar One and Pillar Two a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard? electrónico / Mirna S. Screpante
Resumen.
The article discusses how the value creation standard creates a “universal” definition of source as well as an anti-avoidance instrument that allows for a more mechanical and fractional manner to allocate profits. Pillar One and Pillar Two will also be scrutinized to determine if such an approach has been validated.
PRECIOS DE TRANSFERENCIA
CREACIÓN DE VALOR
PRINCIPIO DE PLENA COMPETENCIA
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 1-8