Sustainable financing and transfer pricing how environmental, social and governance considerations seep through into the arm's length principle electrónico / David Ledure, Daria Tregubova, Rui Yuan, Boxiong Yang, Gurpal Gill and Mitesh Sagar
Resumen.
In this article the authors discuss the potential transfer pricing challenges that are expected to appear with current developments of sustainable financing. The article analyses in particular key aspects of accurate delineation of sustainable financing for transfer pricing purposes, as well as comparability factors for intercompany sustainable financing.
PRECIOS DE TRANSFERENCIA
CREACIÓN DE VALOR
GRUPOS DE EMPRESAS
FINANCIACION
PRESTAMOS
INVERSIONES EMPRESARIALES
DESARROLLO SOSTENIBLE
PRINCIPIO DE PLENA COMPETENCIA
Ledure, David
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 13-18