| 000 | 01325nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143688 _d143688 |
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| 003 | ES-MaIEF | ||
| 005 | 20210304130542.0 | ||
| 007 | ta | ||
| 008 | 210304t2021 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968781 _aArnold, Fabian |
|
| 245 | 0 |
_aIn-depth analysis of the concept of control over risk _helectrónico _c Fabian Arnold |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aWith the 2017 revision of the OECD Transfer Pricing Guidelines, the OECD employs the “concept of control over risk” as the turning point in determining whether or not an associated party contractually assuming risks is entitled to receive the higher returns associated with such risks. This article provides a historical context for the concept of control over risk and critically evaluates it over risk from a tax policy, general arm’s length as well as international corporate tax framework perspective. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_948302 _aRIESGO FISCAL |
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| 650 | 4 |
_940745 _aCONTROL |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9164424 _oITPJ/2021/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, Issue 1, 2021 |
|
| 942 | _cRE | ||