Author (Person) | Robillard, Robert |
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Series Title | Intertax |
Series Details | Vol.43, No.6/7, June/July 2015, p447–453 |
Publication Date | July 2015 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
Abstract: Several Base Erosion and Profit Shifting (BEPS) public discussion drafts recently released have indirectly called into question the relevance of the arm's length principle for transfer pricing and international taxation purposes. This article highlights the numerous instances where formulary-like approaches have lately been put forward by the OECD to replace the arm's length principle. Are we witnessing a major philosophical shift by the OECD? |
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Source Link | http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |
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