Transfer pricing reforms in the context of BEPS: challenges remain
The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates. Transfer prices and the arm's length principle are used to prevent profit shifting. The...
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| Format: | Article |
| Language: | English |
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Kharkiv National University of Internal Affairs
2024-03-01
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| Series: | Право і безпека |
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| Online Access: | https://pb.univd.edu.ua/index.php/PB/article/view/798 |