The OECD Pillar 1 blueprint electrónico why Amount B matters Ian F. Dykes and Louise H. Keegan
By: Dykes, Ian F
.
Contributor(s): Keegan, Louise H.
Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | AMOUNT B (PRIMER PILAR, OCDE) | ECONOMÍA DIGITAL | PRIMER PILAR (OCDE)
In:
Bulletin for International Taxation v. 75, n. 3, 2021Summary: In this article, the authors consider the importance of Amount B in the package of measures in the OECD Pillar 1 Blueprint, the degree of existing support in the OECD Transfer Pricing Guidelines for the use of multi-territory and industry-wide comparables and the potential relevance of different profit level indicators.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/3-2 (Browse shelf) | Available | BIT/2021/3-2 |
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Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider the importance of Amount B in the package of measures in the OECD Pillar 1 Blueprint, the degree of existing support in the OECD Transfer Pricing Guidelines for the use of multi-territory and industry-wide comparables and the potential relevance of different profit level indicators.
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