The Resource Understanding the OECD's commodity transfer pricing regime
Understanding the OECD's commodity transfer pricing regime
Resource Information
The item Understanding the OECD's commodity transfer pricing regime 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 Understanding the OECD's commodity transfer pricing regime 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
- 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
- Language
- eng
- Label
- Understanding the OECD's commodity transfer pricing regime
- Title
- Understanding the OECD's commodity transfer pricing regime
- 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
- Label
- Understanding the OECD's commodity transfer pricing regime
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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/Understanding-the-OECDs-commodity-transfer/WIdEOIlhx84/" 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/Understanding-the-OECDs-commodity-transfer/WIdEOIlhx84/">Understanding the OECD's commodity transfer pricing regime</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/Understanding-the-OECDs-commodity-transfer/WIdEOIlhx84/" 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/Understanding-the-OECDs-commodity-transfer/WIdEOIlhx84/">Understanding the OECD's commodity transfer pricing regime</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>
