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The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice Richard S. Collier

By: Collier, Richard .

Material type: Article

ArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| PROGRAMAS

| APLICACION

| PRINCIPIO DE PLENA COMPETENCIA

| PAISES EN DESARROLLO

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 325-330Summary: This article considers the practical implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project regarding the application of the arm's length principle by developing countries.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2018/4/5-17 (Browse shelf)	Available		BIT/2018/4/5-17

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Previous	BIT/2018/4/5-14 Redistribution between rich and poor countries	BIT/2018/4/5-15 Comment on Miranda Stewart's "Redistribution between rich and poor countries"	BIT/2018/4/5-16 Transfer pricing regimes for developing countries	BIT/2018/4/5-17 The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice	BIT/2018/4/5-18 Offshore transfers	BIT/2018/4/5-2 Value creation : a standard in search of a process	BIT/2018/4/5-3 "Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative	Next

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This article considers the practical implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project regarding the application of the arm's length principle by developing countries.

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The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice Richard S. Collier

By: Collier, Richard.

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By: Collier, Richard .