Tax havens and cross-border licensing with transfer pricing regulation

Multinational enterprises (MNEs) have incentive to reduce tax payment through transfer pricing. The incentive is stronger when MNEs own intangibles, because it is easy to transfer them across countries. To mitigate such strategic tax planning, the OECD proposes the arm’s length principle (ALP). This...

Descripción completa

Detalles Bibliográficos
Autores principales: Choi, Jay Pil, Ishikawa, Jota, Okoshi, Hirofumi
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer US 2022
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9734996/
https://www.ncbi.nlm.nih.gov/pubmed/36532959
http://dx.doi.org/10.1007/s10797-022-09770-w

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9734996/
https://www.ncbi.nlm.nih.gov/pubmed/36532959
http://dx.doi.org/10.1007/s10797-022-09770-w

Ejemplares similares