Resolving multilateral transfer pricing disputes under the current tax treaty and European frameworks electrónico shortcomings and possible suggestions for improvement Alexia Kardachaki
By: Kardachaki, Alexia
.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | UNION EUROPEA
In:
International Transfer Pricing Journal v. 29, n. 1, 2022, p. 45-54Summary: Over the past years, the number of transfer pricing disputes has been growing exponentially, while their nature is becoming more complex and multilateral. These trends are only expected to further intensify in the future. This article examines to what extent the currently available international and European dispute resolution frameworks, which have traditionally focused on bilateral dispute resolution, could be used by taxpayers and competent authorities to also resolve multilateral transfer pricing disputes in an effective and adequate manner.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/1-2 (Browse shelf) | Available | ITPJ/2022/1-2 |
Browsing IEF Shelves Close shelf browser
Resumen.
Over the past years, the number of transfer pricing disputes has been growing exponentially, while their nature is becoming more complex and multilateral. These trends are only expected to further intensify in the future. This article examines to what extent the currently available international and European dispute resolution frameworks, which have traditionally focused on bilateral dispute resolution, could be used by taxpayers and competent authorities to also resolve multilateral transfer pricing disputes in an effective and adequate manner.
Click on an image to view it in the image viewer
There are no comments for this item.