Location - specific advantages a rising disruptive factor in transfer pricing Jinyan Li and Stephen Ji Electrónico
By: Li, Jinyan
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Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | INCENTIVOS FISCALES | LOCALIZACION | EMPRESAS | COMPETENCIA FISCAL NOCIVA | CHINA
In:
Bulletin for International Taxation v. 71, n. 5, May 2017Summary: In this article, the authors consider location-specific advantages(LSAs) in transfer pricing analysis, with a special emphasis on the practice inChina. They suggest that LSAs disrupt some of the basic assumptions underlying the current consensus on the application of the arm's length principle without, arguably, violating the purpose of the principle as stated in article 9 of the OECD Model.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/5-4 (Browse shelf) | Available | BIT/2017/5-4 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors consider location-specific advantages(LSAs) in transfer pricing analysis, with a special emphasis on the practice inChina. They suggest that LSAs disrupt some of the basic assumptions underlying the current consensus on the application of the arm's length principle without, arguably, violating the purpose of the principle as stated in article 9 of the OECD Model.
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