The Resource Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?

Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?

Label
Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
Title
Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
Creator
Subject
Language
eng
Summary
Traditionally, the arm's length principle relies on three pillars: the separate entity principle, the relevance of contractual arrangements and the comparability of the transaction. The purpose of this article is to show that, with the BEPS program and Pillars One and Two, new pillars have emerged in the form of allocation keys and safe harbours
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 2 ; p. 123-136
http://library.link/vocab/creatorName
Ballivet, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • BEPS Project (OECD)
  • transactional profit methods
  • profit split method
  • Pillar 1 (OECD)
  • Unified Approach (OECD)
  • intangibles
  • intra-group services
Label
Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
Instantiates
Publication
Label
Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
Publication

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