Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment Napur Jalan & Elvira Misquith
By: Jalan, Nupur
.
Contributor(s): Misquith, Elvira.
Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | ECONOMÍA DIGITAL | AJUSTES FISCALES
In:
Intertax v. 149, Issues 6-7, June/July 2021, p. 534-550Summary: The paper summarizes some of the existing transfer pricing comparability adjustments; thereafter, it highlights the need for a new adjustment to keep pace with the growth of the digital economy along with a case study. Further, certain broad frameworks for this new adjustment are discussed.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/6/7-4 (Browse shelf) | Available | OP 2141/2021/6/7-4 |
Diponible también en formato electrónico.
Resumen.
The paper summarizes some of the existing transfer pricing comparability adjustments; thereafter, it highlights the need for a new adjustment to keep pace with the growth of the digital economy along with a case study. Further, certain broad frameworks for this new adjustment are discussed.
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