Amazon Goldcrest Project and the relevance of comparatibility analysis under the arm's length principle R.S. Avi-Yonah and A. Musselli
By: Avi Yonah, Reuven Shlomo
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Contributor(s): Musselli, Andrea.
Material type: 
ArticlePublisher: 2019Subject(s): ACTIVOS INVISIBLES | PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA
In:
International Transfer Pricing Journal v. 26, n. 3, May/June 2019 Summary: The arm’s length principle, which has long been the guiding rule in the area of transfer pricing, in recent years is increasingly challenged. One of the focus points of discussion is the comparability analysis of intra-group and independent transactions. Especially intangibles do not lend themselves to such analysis, because they are unique in a way that does not match with existent market equilibria. The analysis of the Amazon case in this article reflects this argument.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/3-1 (Browse shelf) | Available | ITPJ/2019/3-1 |
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The arm’s length principle, which has long been the guiding rule in the area of transfer pricing, in recent years is increasingly challenged. One of the focus points of discussion is the comparability analysis of intra-group and independent transactions. Especially intangibles do not lend themselves to such analysis, because they are unique in a way that does not match with existent market equilibria. The analysis of the Amazon case in this article reflects this argument.
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