The Resource Transfer pricing after BEPS : where are we and where should we be going

Transfer pricing after BEPS : where are we and where should we be going

Label
Transfer pricing after BEPS : where are we and where should we be going
Title
Transfer pricing after BEPS : where are we and where should we be going
Creator
Subject
Language
eng
Summary
The authors analyse transfer pricing developments, their impact on multinational tax planning and the likelihood for increased tax disputes. Included in the article is a review of fundamental alternatives to the arm's-length standard, including various proposals that allocate income to the jurisdiction where a product is sold or a service provided
Citation source
In: Taxes - the tax magazine. - Riverwoods. - Vol. 95 (2017), no. 3 ; p. 75-92
http://library.link/vocab/creatorName
  • Andrus, J.L
  • Oosterhuis, P.W
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • arm's length principle
  • global formulary apportionment method
  • BEPS
Label
Transfer pricing after BEPS : where are we and where should we be going
Instantiates
Publication
Label
Transfer pricing after BEPS : where are we and where should we be going
Publication

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