Base Erosion and Profit Shifting: Reliability and the Future of Transfer Pricing Methods

Journal
Vidal, J-P.; Larocque, D.; Leroux, J.
International
International Transfer Pricing Journal 2014 (Volume 21), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.