The Resource Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'

Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'

Label
Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
Title
Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
Creator
Subject
Language
eng
Summary
This article examines the "sixth method" used to price commodity transactions in Argentina, an approach that has been mentioned by OECD officials as a possible "special measure" to use when an arm's-length method would result in base erosion and profit shifting
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2014),
http://library.link/vocab/creatorName
  • González Malla, M
  • Herksen, M. van
  • Godoy, P
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • BEPS
  • anti-avoidance
Label
Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
Instantiates
Publication
Label
Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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