Transactions with hard-to-value intangibles is BEPS Action 8 based on the arm's length principle ? Oleh Fedusiv Electrónico
By: Fedusiv, Oleh
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Material type: 
ArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | ACTIVOS INVISIBLES | PRINCIPIO DE PLENA COMPETENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | ELUSION FISCAL
In:
International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: Action 8 claims that the ex post approach is consistent with the arm's length principle. Based on his analysis in this article, however, the author concludes that the ex post approach may deviate from the arm's length principle and, consequently, lead to economic double taxation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2016/6-7 (Browse shelf) | Available | ITPJ/2016/6-7 |
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Action 8 claims that the ex post approach is consistent with the arm's length principle. Based on his analysis in this article, however, the author concludes that the ex post approach may deviate from the arm's length principle and, consequently, lead to economic double taxation.
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