Sustainable financing and transfer pricing electrónico how environmental, social and governance considerations seep through into the arm's length principle David Ledure, Daria Tregubova, Rui Yuan, Boxiong Yang, Gurpal Gill and Mitesh Sagar
Contributor(s): Ledure, David
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | CREACIÓN DE VALOR | GRUPOS DE EMPRESAS | FINANCIACION | PRESTAMOS | INVERSIONES EMPRESARIALES | DESARROLLO SOSTENIBLE | PRINCIPIO DE PLENA COMPETENCIA
In:
International Transfer Pricing Journal v. 29, n. 1, 2022, p. 13-18Summary: In this article the authors discuss the potential transfer pricing challenges that are expected to appear with current developments of sustainable financing. The article analyses in particular key aspects of accurate delineation of sustainable financing for transfer pricing purposes, as well as comparability factors for intercompany sustainable financing.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/1-6 (Browse shelf) | Available | ITPJ/2022/1-6 |
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Resumen.
In this article the authors discuss the potential transfer pricing challenges that are expected to appear with current developments of sustainable financing. The article analyses in particular key aspects of accurate delineation of sustainable financing for transfer pricing purposes, as well as comparability factors for intercompany sustainable financing.
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