The Resource Transfer pricing implications of Action 4 under the OECD's BEPS initiative

Transfer pricing implications of Action 4 under the OECD's BEPS initiative

Label
Transfer pricing implications of Action 4 under the OECD's BEPS initiative
Title
Transfer pricing implications of Action 4 under the OECD's BEPS initiative
Creator
Subject
Language
eng
Summary
The OECD's base erosion and profit shifting (BEPS) Action 4 shall prevent multinationals from using interest deductions and other financial payments to artificially avoid or reduce taxation. This article analyses the main implications of the suggested approach, in particular its relation to the well-established arm's length principle, potential side effects distorting business incentives and its actual impact on multinationals under different scenarios. The authors conclude that the proposed combination of the fixed and the group ratio rule marks a clear break with prevailing transfer pricing standards and will indeed affect the business of a number of multinationals around the globe
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
http://library.link/vocab/creatorName
Hülshorst, J.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • transfer pricing
  • arm's length principle
  • interest deduction
  • fixed ratio rule
  • group ratio rule
Label
Transfer pricing implications of Action 4 under the OECD's BEPS initiative
Instantiates
Publication
Label
Transfer pricing implications of Action 4 under the OECD's BEPS initiative
Publication

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