Why upstream oil and gas poses lower transfer pricing risks than other industries by David Delahay and Karl Schmalz
By: Delahay, David
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Contributor(s): Schmalz, John G.
Material type: 
ArticlePublisher: 2019Subject(s): COMPAÑIAS PETROLIFERAS | GAS NATURAL | INDUSTRIA | PRECIOS DE TRANSFERENCIA | INGRESOS PUBLICOS
In:
Tax Notes International v. 93, n. 2, January 14, 2019, p. 175-185Summary: In this article, the authors discuss the unique characteristics of the upstream oil and gas industry and explain why and how those characteristics limit the local country's revenue risk regarding transfer pricing.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/2-1 (Browse shelf) | Available | OP 138-Bis/2019/93/2-1 |
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| OP 138-Bis/2019/93/1-3 Sauvage | OP 138-Bis/2019/93/1-4 The Italian high-net-worth individual tax regime in practice | OP 138-Bis/2019/93/2 Tax Notes International | OP 138-Bis/2019/93/2-1 Why upstream oil and gas poses lower transfer pricing risks than other industries | OP 138-Bis/2019/93/2-2 Does a corporate tax rate cut actually increase foreign direct investment? | OP 138-Bis/2019/93/3 Tax Notes International | OP 138-Bis/2019/93/3-1 U.S. tax review |
Resumen.
In this article, the authors discuss the unique characteristics of the upstream oil and gas industry and explain why and how those characteristics limit the local country's revenue risk regarding transfer pricing.
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