The impact of BEPS actions 8 - 10 on comparability analysis in the context of attribution of profits to permanent establishments Dinis Tracana
By: Tracana, Dinis
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Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | ATRIBUCIÓN DE BENEFICIOS | ESTABLECIMIENTO PERMANENTE | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | ELUSION FISCAL
In:
Intertax v. 45, n. 5, May 2017, p. 411-416Summary: This article outlines the changes introduced by BEPS Actions 8-10 on the transfer pricing comparability analysis, focusing inparticular on the new comparability factors and the new role of the 'control over risk' criterion, and discusses its application onthe attribution of profits to permanent establishments.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/5-5 (Browse shelf) | Available | OP 2141/2017/5-5 |
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This article outlines the changes introduced by BEPS Actions 8-10 on the transfer pricing comparability analysis, focusing inparticular on the new comparability factors and the new role of the 'control over risk' criterion, and discusses its application onthe attribution of profits to permanent establishments.
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