The Resource Behavioural transfer pricing - towards enhanced transparency and compliance?!

Behavioural transfer pricing - towards enhanced transparency and compliance?!

Label
Behavioural transfer pricing - towards enhanced transparency and compliance?!
Title
Behavioural transfer pricing - towards enhanced transparency and compliance?!
Creator
Subject
Language
eng
Summary
Behavioural transfer pricing is the deliberate attempt to enhance or enforce arm's length behaviour in multinational enterprises' transfer pricing dealings, with a view to establishing a more robust culture of compliance. Different instruments or incentives are used to impact upon firm behaviour in this regard. Main driving forces behind this general movement triggered by the BEPS Project are international regulatory bodies like the OECD, the EU Commission, the UN, IMF and, last but not least, the G20 and fiscal authorities in other countries
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 3 ; p. 167-176
http://library.link/vocab/creatorName
Lagarden, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax transparency
  • tax compliance
  • self-assessment
Label
Behavioural transfer pricing - towards enhanced transparency and compliance?!
Instantiates
Publication
Label
Behavioural transfer pricing - towards enhanced transparency and compliance?!
Publication

Library Locations

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