Ahead of its time by being late? The correlation between the atypical Brazilian transfer pricing rules and Amount B of the OECD Pillar One Proposal electrónico Gustavo Weiss de Resende
By: Resende, Gustavo Weiss de
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Material type: 
ArticleSubject(s): PRIMER PILAR (OCDE) | PRECIOS DE TRANSFERENCIA | AMOUNT B (PRIMER PILAR, OCDE) | PAISES EN DESARROLLO | MODELO DE CONVENIO OCDE | BRASIL
In:
International Transfer Pricing Journal v. 29, n. 5, 2022, p. 336-344Summary: This article provides an analysis of the usually neglected Amount B of Pillar One in light of similar safe harbour rules that have already been implemented in the legislation of developing countries. The author highlights how the OECD and the Inclusive Framework are expected to seize this opportunity for harmonization and simplification by building on existing experiences in the international arena.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/5-3 (Browse shelf) | Available | ITPJ/2022/5-3 |
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Disponible únicamente en formato electrónico
Resumen
Incluye referencias bibliográficas
This article provides an analysis of the usually neglected Amount B of Pillar One in light of similar safe harbour rules that have already been implemented in the legislation of developing countries. The author highlights how the OECD and the Inclusive Framework are expected to seize this opportunity for harmonization and simplification by building on existing experiences in the international arena.
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