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The BEPS report on risk allocation not so functional Rutger Hafkenscheid Electrónico

By: Hafkenscheid, Rutger .

Contributor(s): Lowell, Cym H .

Material type: Article

ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA

| EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| EVASION FISCAL

| PREVENCIÓN

| PRINCIPIO DE PLENA COMPETENCIA

| ELUSION FISCAL

In: International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: In this article, the revised interpretation of the arm's length principle on risk allocation as presented in the BEPS Final Report on Action 8-10 is discussed. By analysis of the main points, the author contests this interpretation and suggests an alternative approach.

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Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.

In this article, the revised interpretation of the arm's length principle on risk allocation as presented in the BEPS Final Report on Action 8-10 is discussed. By analysis of the main points, the author contests this interpretation and suggests an alternative approach.

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Biblioteca del Instituto de Estudios Fiscales

The BEPS report on risk allocation not so functional Rutger Hafkenscheid Electrónico

By: Hafkenscheid, Rutger.

Contributor(s): Lowell, Cym H.

Browsing IEF Shelves Close shelf browser

By: Hafkenscheid, Rutger .

Contributor(s): Lowell, Cym H .