The Resource The OECD Pillar 1 Blueprint : why Amount B matters

The OECD Pillar 1 Blueprint : why Amount B matters

Label
The OECD Pillar 1 Blueprint : why Amount B matters
Title
The OECD Pillar 1 Blueprint : why Amount B matters
Creator
Subject
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
Instantiates
Publication
Label
The OECD Pillar 1 Blueprint : why Amount B matters
Publication

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