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THE “ARM’S LENGTH” PRINCIPLE IN LITHUANIAN CULTURAL POLICY [PDF]
Respectus Philologicus, 2014 This article analyzes Lithuanian cultural policy, particularly the implementation of the “arm’s length” principle. The first part of the article describes the concept of the principle, gives an overview of its history, and examines its main instrument ...
Audronė Rimkutė
doaj +5 more sources
The arm's length principle and tacit collusion [PDF]
International Journal of Industrial Organization, 2013 The arm's length principle states that the transfer price between two associated enterprises should be the price that would be paid for similar goods in similar circumstances by unrelated parties dealing at arm's length with each other. This paper examines the effect of the arm's length principle on dynamic competition in two alternative models of ...
Choe, Chongwoo, Matsushima, Noriaki
core +4 more sources
Fairness and the Arm's Length Principle in a Digital Economy [PDF]
SSRN Electronic Journal, 2018 Die OECD Base Erosion Profit Shifting (BEPS) Initiative sowie die aktuelle Fairness orientierte öffentliche Diskussion zur Besteuerung digitaler Geschäftsmodelle verdeutlichen die Bedeutung und Komplexität des Fremdvergleichsgrundsatzes. Wir modellieren einen international fragmentierten Produktionsprozess eines digitalen Gutes und zeigen wie Fairness ...
Greil, Stefan +2 more
openaire +4 more sources
Beyond the Arm's Length Principle
, 2021 The arm's length principle and the notion of permanent establishment are the two pillars of international corporate tax. Drafted in 1920, they are now under the fire of acute criticism and they appear to have become obsolete: they are unable to face the challenges of a global and digital economy.
Ballivet, Louis
core +4 more sources
The distorting arm's length principle. [PDF]
, 2009 To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to `correctly' assess the value of intracompany trade and royalty income of multinationals.
Devereux, Michael P. +1 more
core +6 more sources
Transfer Pricing and the Arm's Length Principle Under Imperfect Competition [PDF]
SSRN Electronic Journal, 2018 This paper analyzes incentives of a multinational enterprise to manipulate an internal transfer price to take advantage of corporate-tax differences across countries under both monopoly and oligopoly. We examine “cost plus” and “comparable uncontrollable price” as two alternative implementations of the so-called arm’s length principle (ALP) to mitigate
CHOI, Jay Pil +2 more
core +4 more sources
The arm's length principle and distortions to multinational firm organization [PDF]
Journal of International Economics, 2013 To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to ‘correctly’ assess the value of intracompany trade and royalty income of multinationals.
Keuschnigg, Christian +1 more
openaire +3 more sources
Profit shifting under the arm's length principle
, 2023 This study analyses the tax-induced profit shifting behaviour of firms and the impact of governments' anti-shifting rules. We derive a model of a firm that combines internal sales and internal debt in a full profit shifting strategy, and which is required to apply the arm's length principle and a general thin capitalisation rule.
Rathke, Alex A. T.
openaire +3 more sources
Why Is It Challenging to Apply Arm’s Length Principle on Intragroup Financing in Indonesia? A Tax Officials Perspectives [PDF]
JatiDirectorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle.
Heni Wuryaningsih, Siti Nuryanah
doaj +2 more sources
RechtIdee, 2022 Abstrak Praktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak.
Mega Indah Permatasari +1 more
doaj +1 more source