000			02115nab a2200241 c 4500
999			_c143980 _d143980
003			ES-MaIEF
005			20230424184827.0
007			ta
008			210430t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967855 _aCipollini, Claudio
245		0	_aBlockchain and smart contracts _ba look at the future of transfer pricing control _c Claudio Cipollini
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThis article aims to outline the path towards the future of transfer pricing (TP) control by exploring the new possibilities of blockchain and smart contracts and their potential impact on the international and European policy debate. After the introduction of some preliminary concepts, the first outcome is the identification of a uniform methodology for coding advance pricing agreements (APAs) into smart contracts in which conventional elements properly match with computer language components. Despite the challenges of the coding process and the issue of legal prose, the research also approaches the dynamics and the different stages of a new smart system for TP control. Furthermore, the analysis covers the policy perspective and explores how the new technology could improve the outcomes of the recent OECD and European Commission initiatives in the area of TP. Ultimately, the study suggests the adoption of uniform rules for coding APAs into smart contracts and the establishment of an international consortium blockchain. However, other factors will also be crucial for the implementation of the new system including the collection of sufficient supply chain data and the adoption of an interdisciplinary approach that is open to software engineering and data science.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_967933 _aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
650		4	_947498 _aINTELIGENCIA ARTIFICIAL
650		7	_aBLOCKCHAIN _2 _966197
773	0		_9164789 _oOP 2141/2021/4 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 4, April 2021, p. 315-332
942			_cART