Impact of BEPS actions on Costa Rican transfer pricing regime Sophia Castro Electrónico
By: Castro, Sophia
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Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | COSTA RICA | ELUSION FISCAL
In:
International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: The author considers the current effects on the Costa Rican transfer pricing regime of the international adoption of the recommendations of the BEPS Actions related to transfer pricing, including Action 13 (regarding transfer documentation) and Actions 8, 9 and 10 (which deal with specific topics and havemodified several chapters of the OECD Guidelines). First, the background of theBEPS Actions and the transfer pricing regime are described, followed by an assessment of the effects of each of the Actions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2017/1-7 (Browse shelf) | Available | ITPJ/2017/1-7 |
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The author considers the current effects on the Costa Rican transfer pricing regime of the international adoption of the recommendations of the BEPS Actions related to transfer pricing, including Action 13 (regarding transfer documentation) and Actions 8, 9 and 10 (which deal with specific topics and havemodified several chapters of the OECD Guidelines). First, the background of theBEPS Actions and the transfer pricing regime are described, followed by an assessment of the effects of each of the Actions.
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