Fedusiv, Oleh
Transactions with hard-to-value intangibles is BEPS Action 8 based on the arm's length principle ? Electrónico / Oleh Fedusiv .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
Action 8 claims that the ex post approach is consistent with the arm's length principle. Based on his analysis in this article, however, the author concludes that the ex post approach may deviate from the arm's length principle and, consequently, lead to economic double taxation.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
PRINCIPIO DE PLENA COMPETENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
ELUSION FISCAL
International Transfer Pricing Journalv. 23, n. 6, November - December 2016
Transactions with hard-to-value intangibles is BEPS Action 8 based on the arm's length principle ? Electrónico / Oleh Fedusiv .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
Action 8 claims that the ex post approach is consistent with the arm's length principle. Based on his analysis in this article, however, the author concludes that the ex post approach may deviate from the arm's length principle and, consequently, lead to economic double taxation.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
PRINCIPIO DE PLENA COMPETENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
ELUSION FISCAL
International Transfer Pricing Journalv. 23, n. 6, November - December 2016