The Resource Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle

Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle

Label
Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
Title
Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
Creator
Subject
Language
eng
Summary
The arm's length principle, which has long been the guiding rule in the area of transfer pricing, in recent years is increasingly challenged. One of the focus points of discussion is the comparability analysis of intra-group and independent transactions. Especially intangibles do not lend themselves to such analysis, because they are unique in a way that does not match with existent market equilibria. The analysis of the Amazon case in this article reflects this argument
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 3 ; p. 159-166
http://library.link/vocab/creatorName
  • Avi-Yonah, R.S
  • Musselli, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • comparability analysis
  • transfer pricing
  • valuation
  • intangibles
  • case law
  • CFC
Label
Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
Instantiates
Publication
Label
Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
Publication

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