Towards an amended arm's length principle tackling complexity and implementing destination rules in transfer pricing by Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber & Caren Sureth-Sloane
Contributor(s): Greil, Stefan
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Material type: 
ArticleSubject(s): PRINCIPIO DE PLENA COMPETENCIA | PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
In:
Intertax v. 51, n. 4, April 2023, p. 272-289Summary: This study proposes changes of the dealing at arm’s length principle (ALP) methodology in order to address the overarching issues of fairness and complexity in allocating taxable profits and increasing the overall acceptance of the ALP. The authors emphasize that a general extensive revision of the ALP can improve inter-jurisdictional fairness and strengthen the allocation of multinational enterprises’ profits to jurisdictions where they serve their customers. Moreover, an amendment of the ALP is still embedded in a bilateral context and avoids consequences of multilateral approaches.
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Resumen.
This study proposes changes of the dealing at arm’s length principle (ALP) methodology in order to address the overarching issues of fairness and complexity in allocating taxable profits and increasing the overall acceptance of the ALP. The authors emphasize that a general extensive revision of the ALP can improve inter-jurisdictional fairness and strengthen the allocation of multinational enterprises’ profits to jurisdictions where they serve their customers. Moreover, an amendment of the ALP is still embedded in a bilateral context and avoids consequences of multilateral approaches.
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