Pillar One and Pillar Two electrónico a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard? Mirna S. Screpante
By: Screpante, Mirna S
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | CREACIÓN DE VALOR | PRINCIPIO DE PLENA COMPETENCIA | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE)
In:
International Transfer Pricing Journal v. 29, n. 1, 2022, p. 1-8Summary: The article discusses how the value creation standard creates a “universal” definition of source as well as an anti-avoidance instrument that allows for a more mechanical and fractional manner to allocate profits. Pillar One and Pillar Two will also be scrutinized to determine if such an approach has been validated.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/1-5 (Browse shelf) | Available | ITPJ/2022/1-5 |
Resumen.
The article discusses how the value creation standard creates a “universal” definition of source as well as an anti-avoidance instrument that allows for a more mechanical and fractional manner to allocate profits. Pillar One and Pillar Two will also be scrutinized to determine if such an approach has been validated.
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