In-depth analysis of the concept of control over risk electrónico Fabian Arnold
By: Arnold, Fabian
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Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | RIESGO FISCAL | CONTROL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
International Transfer Pricing Journal v. 28, Issue 1, 2021Summary: With the 2017 revision of the OECD Transfer Pricing Guidelines, the OECD employs the “concept of control over risk” as the turning point in determining whether or not an associated party contractually assuming risks is entitled to receive the higher returns associated with such risks. This article provides a historical context for the concept of control over risk and critically evaluates it over risk from a tax policy, general arm’s length as well as international corporate tax framework perspective.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/1-8 (Browse shelf) | Available | ITPJ/2021/1-8 |
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Disponible únicamente en formato electrónico.
Resumen.
With the 2017 revision of the OECD Transfer Pricing Guidelines, the OECD employs the “concept of control over risk” as the turning point in determining whether or not an associated party contractually assuming risks is entitled to receive the higher returns associated with such risks. This article provides a historical context for the concept of control over risk and critically evaluates it over risk from a tax policy, general arm’s length as well as international corporate tax framework perspective.
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