The Resource Understanding the OECD's commodity transfer pricing regime

Understanding the OECD's commodity transfer pricing regime

Label
Understanding the OECD's commodity transfer pricing regime
Title
Understanding the OECD's commodity transfer pricing regime
Creator
Subject
Language
eng
Summary
The OECD's commodity related-party pricing rules took effect in January 2016. The rules are part of the base erosion and profitshifting (BEPS) project. Ninety-two countries have signed on. The OECD has mostly followed the pretext of providing parallel treatment between the multinational enterprise and the tax administration. However, the commodity transfer regime departs from this equal treatment concept to favour resource-rich tax authorities. It is the authors' view that the OECD sacrificed its general precepts specifically to encourage the involvement of countries that otherwise would not participate and that might become tax havens
Citation source
In: Tax notes international. - Falls Church. - Vol. 81 (2016), no. 7 ; p. 589-593
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • transfer pricing
  • natural resources
  • developing countries
Label
Understanding the OECD's commodity transfer pricing regime
Instantiates
Publication
Label
Understanding the OECD's commodity transfer pricing regime
Publication

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