000			01948nab a2200277 c 4500
999			_c144821 _d144821
003			ES-MaIEF
005			20211013122335.0
007			ta
008			211011t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968777 _aRodulfo, Carissa
245		4	_a The use of general anti-avoidance rules as quasi-transfer pricing control mechanisms in the Commonwealth Caribbean _helectrónico _c Carissa Rodulfo
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn spite of being deemed non-cooperative jurisdictions for the purposes of taxation by the European Union, the member states of the Caribbean Community (CARICOM) maintain the ideals of taxation autonomy in dealing with their fiscal affairs. With Jamaica being the only CARICOM jurisdiction that has enacted comprehensive transfer pricing legislation that complies with the OECD Guidelines, other Member States have sought to use general anti-avoidance rules (GAAR) to manage and assess this type of transaction. These GAARs are encompassed in the statues of the various Caribbean jurisdictions and tend to be interpreted purposively in order to capture instances of tax arbitrage through transfer pricing. This article assesses the policies existing in three CARICOM nations - Guyana, St. Lucia, and Trinidad and Tobago - and determine their effectiveness in addressing the implications of base erosion and profit shifting in transfer pricing.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aELUSION FISCAL _943410
650		4	_aEVASION FISCAL _944029
650		4	_aPREVENCIÓN _954712
650		4	_aPARAISOS FISCALES _947950
650		4	_aCARIBE _933528
773	0		_9165891 _oITPJ/2021/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 4, 2021, p. 256-259
942			_cRE