From value chain to blockchain transfer pricing 2.0
By: Bilaney, Sunny Kishore
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Material type: 



Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Recursos electrónicos | IEF | IEF | ITPJ/2018/4-6 (Browse shelf) | Available | ITPJ/2018/4-6 |
Disponible únicamente en formato electrónico.
Resumen.
This article discusses how the technology that underpins cryptocurrencies can be put to use for transfer pricing purposes. At present, the use of blockchain technology in the field of transfer pricing is at a nascent stage. Its practical use would depend on actual advancement in technology and, more importantly, its acceptability with tax administrations.
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