On the apparent widespread misapplication of the OECD Transfer Pricing Guidelines electrónico risk and post-BEPS problems for the arm’s length principle Richard S. Collier and Ian F. Dykes
By: Collier, Richard
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Contributor(s): Dykes, Ian F.
Material type: 
ArticlePublisher: 2022Subject(s): PRECIOS DE TRANSFERENCIA | APLICACION | PRINCIPIO DE PLENA COMPETENCIA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 76, n. 1, 2022, p. 20-43Summary: In this article, the authors examine the apparent widespread misapplication of the OECD Transfer Pricing Guidelines. Though most evident in relation to the rules on risk introduced by the OECD/G20 Base Erosion and Profit Shifting Project, it is argued that the cause stems from some wider problems with the arm's length principle.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/1-1 (Browse shelf) | Available | BIT/2022/1-1 |
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors examine the apparent widespread misapplication of the OECD Transfer Pricing Guidelines. Though most evident in relation to the rules on risk introduced by the OECD/G20 Base Erosion and Profit Shifting Project, it is argued that the cause stems from some wider problems with the arm's length principle.
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