000			01809nab a2200241 c 4500
999			_c144352 _d144352
003			ES-MaIEF
005			20210621125808.0
007			ta
008			210618t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967269 _aDaba, Birhanu T.
245		0	_aValuation of implicit support from a transfer pricing perspective _helectrónico _c Birhanu T. Daba
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe concept of "implicit support" has been steadily handled inconsistently by taxpayers and tax authorities alike, and by the courts in particular, which are guilty of applying divergent tax treatment in the same or similar cases. There is no universally accepted definition of "implicit support", but it can be construed as a benefit assumed to be derived by a group company by virtue of being part of the group of companies. The latest OECD Transfer Pricing Guidance on Financial Transactions provides some guidance on the concept of implicit support. Some tax authorities and courts have also asserted the value of implicit support in determining the arm's length price of intra-group financial transactions. Such endeavours have not, however, clarified all the issues evolving around implicit support in terms of its scope, impact and manner of implementation. Hence, this has remained an ambiguous issue worldwide, and global consensus is nowhere in sight.
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
773	0		_9165281 _oITPJ/2021/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 2, 2021
942			_cRE