000			01716nab a2200241 c 4500
003			ES-MaIEF
005			20221125184917.0
007			ta
008			181112t2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aNavarro, Aitor _964669
245		4	_aThe arm's length standard and tax justice _b : reflections on the present and the future of transfer pricing _c Aitor Navarro
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe aim of this contribution is to analyse the arm's length standard from a tax justice perspective so as to determine the proper breadth of the fiction it imposes. To that end, an interpretative solution is proposed to minimize negative outcomes derived from the alleged shortcomings of the mentioned standard that mainly arise due to the fact that MNEs do not operate in markets as independent parties do. Although the proposal may seem rather theoretical or abstract, practical implications may be derived from it in diverse matters within transfer pricing, e.g. on the recognition of profits derived from active and passive association, on how synergistic gains should be split, on the scope of transactional adjustments and on the fostering of two-sided analysis. In fact, the proposal may serve to provide a sound and strong theoretical basis to encourage the proposals discussed within the BEPS Project.
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947555 _aJUSTICIA TRIBUTARIA
773	0		_971498 _oWTJ _tWorld Tax Journal _w(IEF)62814 _g; v. 10, n. 3, August 2018, p. 351-379
942			_cRE
999			_c139241 _d139241