The Resource Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal

Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal

Label
Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal
Title
Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal
Creator
Subject
Language
eng
Summary
In this article, the author considers the use of alternative forms of dispute resolution to resolve tax treaty disputes, focusing on the potential benefits of and obstacles to using mandatory binding arbitration to resolve transfer pricing disputes, including those that may arise under the OECD's Unified Approach for allocating profits in the digital economy
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 12 ; p. 1261-1286
http://library.link/vocab/creatorName
Cardoso, G. Capristano
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • dispute resolution
  • tax treaty
  • transfer pricing
  • Unified Approach (OECD)
  • allocation of profits
  • digital economy
  • arbitration
Label
Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal
Instantiates
Publication
Label
Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal
Publication

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