The concept of associated persons as a key and potentially problematic aspect in transfer pricing

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP to be applied. The aim of the paper is to contr...

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Bibliographic Details
Main Authors: Brychta Karel, Abreu Matheus Chebli de, Hudenko Justina, Santos Lucas Scheremetta, Poubel Lucas Cunha do Valle
Format: Article
Language:English
Published: Sciendo 2023-03-01
Series:Financial Internet Quarterly
Subjects:
associated persons
arm´s length principle
brazil
czech republic
latvia
transfer pricing
f23
h25
k34
Online Access:https://doi.org/10.2478/fiqf-2023-0003

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