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Transfer pricing for developing and emerging countries safe harbors by Marta Milewaka and Philippe Paumier

By: Milewska, Marta.
Contributor(s): Paumier, Philippe.
Material type: ArticleArticlePublisher: 2024Subject(s): PRECIOS DE TRANSFERENCIA | PAISES EN DESARROLLO | PRINCIPIO DE PLENA COMPETENCIA In: Tax Notes International v. 114, n. 2, April 8 2024, p. 223-226Summary: Marta Milewska is a transfer pricing partner with a Big Four firm and is based in Mexico City. Philippe Paumier is an economist specializing in transfer pricing and is based in Paris. They are both members of Transfer Pricing Economists for Development (TPED), a Paris-based non-profit organization aiming to promote business economics knowledge-sharing in transfer pricing, notably in emerging and developing countries. In this article, Milewska and Paumier explain the viability of arm’s-length based safe harbors as a tool to help developing and emerging countries to optimize their transfer pricing.
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OP 138-Bis/2024/114/2-4 (Browse shelf) Available OP 138-Bis/2024/114/2-4

Marta Milewska is a transfer pricing partner with a Big Four firm and is based in Mexico City. Philippe Paumier is an economist specializing in transfer pricing and is based in Paris. They are both members of Transfer Pricing Economists for Development (TPED), a Paris-based non-profit organization aiming to promote business economics knowledge-sharing in transfer pricing, notably in emerging and developing countries. In this article, Milewska and Paumier explain the viability of arm’s-length based safe harbors as a tool to help developing and emerging countries to optimize their transfer pricing.

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