Using safe harbors to simplify the application of the arm's-length principle by Gabriela Capristano Cardoso and Dorottya Kovács
By: Cardoso, Gabriela Capristano
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Contributor(s): Kovács, Dorottya.
Material type: 
ArticlePublisher: 2021Subject(s): PUERTOS | PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA
In:
Tax Notes International v. 101, n. 6, February 8 2021, p. 727-737Summary: This article analyses how safe harbors can simplify the application of the arm's-length principle for some transactions and, if this is not possible, which measures can be put in place to enhance tax certainty and avoid transfer pricing disputes. It also examines sector-specific advance pricing agreements as a backstop for taxpayers that do not fall in the safe harbor's scope but would benefit from streamlined advance certainty.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/6-1 (Browse shelf) | Available | OP 138-B/2021/101/6-1 |
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| OP 138-B/2021/101/5-4 The baby and the bathwater | OP 138-B/2021/101/5-5 Formula-based transfer pricing | OP 138-B/2021/101/5-6 Mexico's GAAR | OP 138-B/2021/101/6-1 Using safe harbors to simplify the application of the arm's-length principle | OP 138-B/2021/101/6-2 Repeal of the limitation on downward attribution | OP 138-B/2021/101/6-3 Transfer pricing benchmark | OP 138-B/2021/101/6-4 Dixon |
Disponible también en formato electrónico.
Resumen.
This article analyses how safe harbors can simplify the application of the arm's-length principle for some transactions and, if this is not possible, which measures can be put in place to enhance tax certainty and avoid transfer pricing disputes. It also examines sector-specific advance pricing agreements as a backstop for taxpayers that do not fall in the safe harbor's scope but would benefit from streamlined advance certainty.
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