Results 21 to 30 of about 372 (131)

The Harmonisation of Transfer Pricing: the Obstacles, the Arm's Length Principle and the OECD Guidelines [PDF]

, 2021
<p>This essay argues that the complete harmonisation of transfer pricing rules with the arm’s length principle is unattainable for three reasons. First, states are not under a legal obligation to apply the principle outside of treaty or domestic law.
openaire   +1 more source

Short Reflections about the Transfer Pricing File [PDF]

Risk in Contemporary Economy, 2012
Substantive development of the international trade over the past 20 years, reflecting to some extent the degree of integration of national economies and technological progress, presents tax issues of increased complexity in the determination of income ...
Florin TUDOR
doaj  

Family Firms’ Tax Behavior: The Effect of Brazil’s New Transfer Pricing Rules

Administrative Sciences
This study investigates how family firms adjusted their tax strategies following Brazil’s 2023 alignment with the OECD transfer pricing guidelines, using nonfamily firms as a benchmark.
Cledilson Viana, Sérgio Cruz, Ana Dinis
doaj   +1 more source

PRECIOS DE TRANSFERENCIA Y REESTRUCTURACIÓN DE GRUPOS MULTINACIONALES [PDF]

Crónica Tributaria, 2011
En este trabajo se describen algunas de las modalidades más frecuentes de reestructuración de negocios que desde hace ya algunos años vienen acometiendo los grupos multinacionales, así como los cambios en la política de precios de transferencia a través ...
Luis Jones Rodríguez
doaj  

How do countries curb their debt or profit shifting: a systematic literature review

Cogent Business & Management
Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj   +1 more source

Thin Capitalisation Safe Harbour Rules: A Proposed Conceptual Legislative Design

Potchefstroom Electronic Law Journal
Current legislation in respect of thin capitalisation is viewed as unclear and complex, which has resulted in both the Davis Tax Committee and National Treasury commenting that thin capitalisation safe harbour rules should be investigated for ...
Lize Goosen, Cecileen Greeff
doaj   +1 more source

Patents, Profits, and Machines: How AI Is Reshaping Innovation and Taxation

Financial Law Review
Patents grant inventors exclusive rights, fostering innovation while playing a crucial role in global tax strategy.
Klemens Katterbauer, Laurent Cleenewerck   +1 more
doaj   +1 more source

Tax havens and cross-border licensing with transfer pricing regulation. [PDF]

Int Tax Public Financ, 2022
Choi JP, Ishikawa J, Okoshi H.
europepmc   +1 more source

OECD Guidelines. Between Soft-Law and Hard-Law in Transfer Pricing Matters

Comparative Law Review, 2014
Transfer pricing is a crucial issue in international tax law, yet its legal regulation at the level of international law is rather limited. Provisions on transfer pricing are contained in both the OECD Model Tax Convention on Income and on Capital and its US and UN equivalents (Article 9 in all three models).
openaire   +4 more sources

Distortional effects of separate accounting and formula apportionment on factor allocation. [PDF]

J Bus Econ, 2023
Ortmann R, Pummerer E.
europepmc   +1 more source