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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2021/6/7-1 Transparency is turning a corner | OP 2141/2021/6/7-2 The prohibition of abuse of rights after the ECJ Danish cases | OP 2141/2021/6/7-3 Day 1 of the Spanish digital services tax | OP 2141/2021/6/7-4 Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment | OP 2141/2021/6/7-5 Transcending tax competition | OP 2141/2021/6/7-6 Has tax competition been curbed? | OP 2141/2021/6/7-7 The first tax treaties |
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.
Click on an image to view it in the image viewer
There are no comments for this item.