Quotation Kofler, Georg, Verlinden, Isabel. 2020. Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause”. Bulletin for International Taxation. 74 (4/5)


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Abstract

In light of Actions 8-10 of the OECD/G20 BEPS Project, this article considers the interaction and increasing pressure points between transfer pricing and general anti-avoidance and controlled foreign company rules, and the effect of article 9 of the OECD Model in light of the saving clause in article 1(3).

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause”
Volume 74
Number 4/5
Year 2020
URL https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2020_04_o2_3.html
DOI na
Open Access N

Associations

People
Kofler, Georg (Details)
External
Verlinden, Isabel (PwC, Angola)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
European Tax Law Group AB (Details)
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