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International - The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard

Country:
International
Author:
I. Verlinden; D. Ledure; M. Dessy
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 2
Published:
25 February 2016
The OECD developed a detailed framework for risk (re-)allocation under the BEPS Action 9 report. This article provides an overview of risk identification, delineation and allocation under this framework and comments on certain issues pertaining to the interpretation thereof.
 
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