The Resource The OECD Pillar 1 Blueprint : why Amount B matters
The OECD Pillar 1 Blueprint : why Amount B matters
Resource Information
The item The OECD Pillar 1 Blueprint : why Amount B matters represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The OECD Pillar 1 Blueprint : why Amount B matters represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors consider the importance of Amount B in the package of measures in the OECD Pillar 1 Blueprint, the degree of existing support in the OECD Transfer Pricing Guidelines for the use of multi-territory and industry-wide comparables and the potential relevance of different profit level indicators
- Language
- eng
- Label
- The OECD Pillar 1 Blueprint : why Amount B matters
- Title
- The OECD Pillar 1 Blueprint : why Amount B matters
- Language
- eng
- Summary
- In this article, the authors consider the importance of Amount B in the package of measures in the OECD Pillar 1 Blueprint, the degree of existing support in the OECD Transfer Pricing Guidelines for the use of multi-territory and industry-wide comparables and the potential relevance of different profit level indicators
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 3 ; p. 124-136
- http://library.link/vocab/creatorName
-
- Dykes, I.F
- Keegan, L.H
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Pillar 1 (OECD)
- OECD Transfer Pricing Guidelines
- arm's length principle
- Berry ratio
- comparability analysis
- Label
- The OECD Pillar 1 Blueprint : why Amount B matters
- Label
- The OECD Pillar 1 Blueprint : why Amount B matters
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-OECD-Pillar-1-Blueprint--why-Amount-B/2gKO25EycGw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-OECD-Pillar-1-Blueprint--why-Amount-B/2gKO25EycGw/">The OECD Pillar 1 Blueprint : why Amount B matters</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-OECD-Pillar-1-Blueprint--why-Amount-B/2gKO25EycGw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-OECD-Pillar-1-Blueprint--why-Amount-B/2gKO25EycGw/">The OECD Pillar 1 Blueprint : why Amount B matters</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
