"FAR" to "FAIR" electrónico countering environmental damage by making transfer pricing fairer and more equitable Sri Vatsa Sehra and Apoorv Tiwari
By: Sehra, Sri Vatsa
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Contributor(s): Tiwari, Apoorv.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | GRUPOS DE EMPRESAS | EXTERNALIDADES | CONTAMINACION ATMOSFERICA | INCREMENTO
In:
International Transfer Pricing Journal v. 29, n. 6, 2022, p. 393-398Summary: Externalities like environmental pollution are comparability factors that remain invisible under existing transfer pricing rules. A separate evaluation of these externalities will enable a more accurate determination of the arm’s length price and may lead to redistribution of intra-group profits to polluting constituent entities, thereby augmenting revenue of jurisdictions that bear the environmental cost.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/6-1 (Browse shelf) | Available | ITPJ/2022/6-1 |
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Resumen.
Externalities like environmental pollution are comparability factors that remain invisible under existing transfer pricing rules. A separate evaluation of these externalities will enable a more accurate determination of the arm’s length price and may lead to redistribution of intra-group profits to polluting constituent entities, thereby augmenting revenue of jurisdictions that bear the environmental cost.
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