000			01429nab a2200205 c 4500
999			_c147881 _d147881
003			ES-MaIEF
005			20230718141301.0
007			ta
008			230718t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTowards an amended arm's length principle _btackling complexity and implementing destination rules in transfer pricing _c by Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber & Caren Sureth-Sloane
500			_aResumen.
520			_aThis study proposes changes of the dealing at arm’s length principle (ALP) methodology in order to address the overarching issues of fairness and complexity in allocating taxable profits and increasing the overall acceptance of the ALP. The authors emphasize that a general extensive revision of the ALP can improve inter-jurisdictional fairness and strengthen the allocation of multinational enterprises’ profits to jurisdictions where they serve their customers. Moreover, an amendment of the ALP is still embedded in a bilateral context and avoids consequences of multilateral approaches.
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA _967933
700			_964959 _aGreil, Stefan
773	0		_9169601 _oOP 2141/2023/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 4, April 2023, p. 272-289
942			_cART