McClure, J. Harold

Illustrations and critiques of Amount B and the new OECD excel tool / by J. Harold McClure

In this article, McClure poses two illustrations of the appropriate profit margin for a distribution affiliate, contrasting the implications of amount B with a more straightforward economic model.


BENEFICIOS
AMOUNT B (PRIMER PILAR, OCDE)
PRIMER PILAR (OCDE)
PRECIOS DE TRANSFERENCIA

Tax Notes International 1048-3306 v. 117, n. 4, January 27 2025, p. 553-558

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