000			01642nab#a2200277#c#4500
003			IEF
005			20180219165244.0
008			170529s2016 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aPankiv, Marta _965402
245			_aPost - BEPS application of the arm's length principle to intangibles structures _c Marta Pankiv _hElectrónico
260			_c2016
500			_aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aACTIVOS INVISIBLES _95175
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
520			_aThe arm's length principle, as embedded in article 9 of the OECD Model Convention, is not an anti-avoidance rule and has been misidentified as theprimary tool to tackle certain abusive behaviours of multinational enterprises.This article refers to the new OECD guidelines on intangibles as background andprovides an overview of the new approaches to transfer pricing analysis in the context of intellectual property; analyses the impact thereof on existing business models; and defines the limitations imposed by the arm's length principle, asa general principle of international tax law, on making transactional adjustments and disregarding intellectual property arrangements by the tax authorities.
700	1		_aTeneketzis, Lazaros _964860
773	0		_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016
942			_cART
942			_z148022
999			_c95904 _d95904