The Resource BEPS : how to respond to the transfer pricing actions?

BEPS : how to respond to the transfer pricing actions?

Label
BEPS : how to respond to the transfer pricing actions?
Title
BEPS : how to respond to the transfer pricing actions?
Creator
Subject
Language
eng
Summary
Many multinational enterprises (MNEs) are facing the issue of how to respond to the OECD's BEPS initiative. This article argues that this response depends on the expectation of the MNE that the current transfer pricing system is sufficiently robust to withstand the challenges that may arise. In short, the line of reasoning is that more disputes will arise resulting from the increased transparency. It is uncertain whether these disputes will be solved in a mutual agreement procedure. Accordingly the BEPS actions are not just limited to end double non-taxation but will have the real potential of MNEs facing double taxation as a result of it
Citation source
In: Transfer pricing international journal. - London. - Vol. 16 (2015),
http://library.link/vocab/creatorName
Vroemen, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • MNE
  • BEPS
  • transparency
  • dispute resolution
Label
BEPS : how to respond to the transfer pricing actions?
Instantiates
Publication
Label
BEPS : how to respond to the transfer pricing actions?
Publication

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      52.37366609999999 4.9336932
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