Sehra, Sri Vatsa
"FAR" to "FAIR" countering environmental damage by making transfer pricing fairer and more equitable electrónico / Sri Vatsa Sehra and Apoorv Tiwari
Resumen.
Externalities like environmental pollution are comparability factors that remain invisible under existing transfer pricing rules. A separate evaluation of these externalities will enable a more accurate determination of the arm’s length price and may lead to redistribution of intra-group profits to polluting constituent entities, thereby augmenting revenue of jurisdictions that bear the environmental cost.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
EXTERNALIDADES
CONTAMINACION ATMOSFERICA
INCREMENTO
Tiwari, Apoorv
International Transfer Pricing Journal 1385-3074 v. 29, n. 6, 2022, p. 393-398
"FAR" to "FAIR" countering environmental damage by making transfer pricing fairer and more equitable electrónico / Sri Vatsa Sehra and Apoorv Tiwari
Resumen.
Externalities like environmental pollution are comparability factors that remain invisible under existing transfer pricing rules. A separate evaluation of these externalities will enable a more accurate determination of the arm’s length price and may lead to redistribution of intra-group profits to polluting constituent entities, thereby augmenting revenue of jurisdictions that bear the environmental cost.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
EXTERNALIDADES
CONTAMINACION ATMOSFERICA
INCREMENTO
Tiwari, Apoorv
International Transfer Pricing Journal 1385-3074 v. 29, n. 6, 2022, p. 393-398