Post - BEPS application of the arm's length principle to intangibles structures Marta Pankiv Electrónico
By: Pankiv, Marta
.
Contributor(s): Teneketzis, Lazaros.
Material type: 
ArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | ACTIVOS INVISIBLES | PRINCIPIO DE PLENA COMPETENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN
In:
International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: The arm's length principle, as embedded in article 9 of the OECD Model Convention, is not an anti-avoidance rule and has been misidentified as theprimary tool to tackle certain abusive behaviours of multinational enterprises.This article refers to the new OECD guidelines on intangibles as background andprovides an overview of the new approaches to transfer pricing analysis in the context of intellectual property; analyses the impact thereof on existing business models; and defines the limitations imposed by the arm's length principle, asa general principle of international tax law, on making transactional adjustments and disregarding intellectual property arrangements by the tax authorities.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2016/6-5 (Browse shelf) | Available | ITPJ/2016/6-5 |
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Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The arm's length principle, as embedded in article 9 of the OECD Model Convention, is not an anti-avoidance rule and has been misidentified as theprimary tool to tackle certain abusive behaviours of multinational enterprises.This article refers to the new OECD guidelines on intangibles as background andprovides an overview of the new approaches to transfer pricing analysis in the context of intellectual property; analyses the impact thereof on existing business models; and defines the limitations imposed by the arm's length principle, asa general principle of international tax law, on making transactional adjustments and disregarding intellectual property arrangements by the tax authorities.
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