Use of non-arm's length approaches within the arm's length principle heading towards a new standard? Louise Ballivet Electrónico
By: Ballivet, Louise
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Material type: 
ArticlePublisher: 2020Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | PRINCIPIO DE PLENA COMPETENCIA
In:
International Transfer Pricing Journal v. 27, n. 2, 2020, p. 123-136Summary: Traditionally, the arm's length principle relies on three pillars: the separate entity principle, the relevance of contractual arrangements and the comparability of the transaction. The purpose of this article is to show that, with the BEPS program and Pillars One and Two, new pillars have emerged in the form of allocation keys and safe harbours.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/2-8 (Browse shelf) | Available | ITPJ/2020/2-8 |
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Disponible únicamente en formato electrónico.
Resumen.
Traditionally, the arm's length principle relies on three pillars: the separate entity principle, the relevance of contractual arrangements and the comparability of the transaction. The purpose of this article is to show that, with the BEPS program and Pillars One and Two, new pillars have emerged in the form of allocation keys and safe harbours.
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