Li, Jinyan
Location - specific advantages a rising disruptive factor in transfer pricing Electrónico / Jinyan Li and Stephen Ji .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors consider location-specific advantages(LSAs) in transfer pricing analysis, with a special emphasis on the practice inChina. They suggest that LSAs disrupt some of the basic assumptions underlying the current consensus on the application of the arm's length principle without, arguably, violating the purpose of the principle as stated in article 9 of the OECD Model.
PRECIOS DE TRANSFERENCIA
INCENTIVOS FISCALES
LOCALIZACION
EMPRESAS
COMPETENCIA FISCAL NOCIVA
CHINA
Bulletin for International Taxationv. 71, n. 5, May 2017
Location - specific advantages a rising disruptive factor in transfer pricing Electrónico / Jinyan Li and Stephen Ji .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors consider location-specific advantages(LSAs) in transfer pricing analysis, with a special emphasis on the practice inChina. They suggest that LSAs disrupt some of the basic assumptions underlying the current consensus on the application of the arm's length principle without, arguably, violating the purpose of the principle as stated in article 9 of the OECD Model.
PRECIOS DE TRANSFERENCIA
INCENTIVOS FISCALES
LOCALIZACION
EMPRESAS
COMPETENCIA FISCAL NOCIVA
CHINA
Bulletin for International Taxationv. 71, n. 5, May 2017