The Resource Digitalization of traditional business models : transfer pricing implications of business restructurings

Digitalization of traditional business models : transfer pricing implications of business restructurings

Label
Digitalization of traditional business models : transfer pricing implications of business restructurings
Title
Digitalization of traditional business models : transfer pricing implications of business restructurings
Creator
Subject
Language
eng
Summary
This article recognizes the need for augmenting the application of arm's length analysis in light of digitalization of business models and recent litigation surrounding business restructurings. The author recommends the integration of digital themes in undertaking function, asset and risk (FAR) analyses and suggests modifications to conventional entity characterizations. The author also proposes and discusses the implementation of a "digital intensity test" to improve comparability analysis
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 6 ; p. 424-435
http://library.link/vocab/creatorName
Prasanna, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • digital economy
  • reorganization
  • entity classification
  • comparability analysis
  • arm's length principle
  • PE
  • attribution of profits
Label
Digitalization of traditional business models : transfer pricing implications of business restructurings
Instantiates
Publication
Label
Digitalization of traditional business models : transfer pricing implications of business restructurings
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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