000			01982nab a2200253 c 4500
999			_c143389 _d143389
003			ES-MaIEF
005			20210120183008.0
007			ta
008			210120t2020 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968657 _aRodríguez Peña, Cristian Camilo
245		0	_aCompatibility between the OECD's hard-to-value intangibles methodology and the arm's length standard _helectrónico _bwhat is the way forward? _c Cristian Camilo Rodríguez Peña
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article studies the compatibility between the hard-to-value intangibles (HTVIs) methodology adopted by the OECD Transfer Pricing Guidelines (OECD TPG) 2017 and the arm's length standard (ALS). This new methodology provides tax administrations with a useful tool for dealing with the information asymmetry problem in relation to taxpayers when assessing transactions involving intangibles for which the valuation is highly uncertain. However, certain features of this new approach may contradict the ALS as enshrined in article 9(1) of the OECD Model and, consequently, as internalized at a domestic level within the income tax law and tax treaty network of many jurisdictions around the world. In this context, this article provides a comprehensive analysis of the OECD's HTVIs methodology, from its conception in the United States to its final incorporation within the TPG, the tensions with the ALS that may lead to normative conflicts in different jurisdictions, and, lastly, the possible solutions that could amend this discrepancy.
650		4	_95175 _aACTIVOS INVISIBLES
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_948672 _aVALORACIONES FISCALES
650		4	_947743 _aMETODOLOGÍA
773	0		_9164063 _oITS/2020/8 _t International Tax Studies _x 2590-1117 _gv. 3, n. 8, 2020, 18 p.
942			_cART