International - Base Erosion and Profit Shifting: Reliability and the Future of Transfer Pricing Methods
- J-P. Vidal; D. Larocque; J. Leroux
- International Transfer Pricing Journal, 2014 (Volume 21), No 6
- 20 October 2014
The authors consider how income may still be shifted even when transfer pricing rules are complied with. In addition, they examine the reliability of the one-sided methods in arriving at an unbiased result, and take a brief look at what the future may hold for transfer pricing.