Jump to Content Jump to Main Navigation
Transfer Pricing and the Arm's Length Principle After BEPS by Collier, Richard; Andrus, Joseph L (17th August 2017)

7 Evaluation of BEPS Transfer Pricing Measures

Richard S Collier, Joseph L Andrus

From: Transfer Pricing and the Arm's Length Principle After BEPS

Richard Collier, Joseph L Andrus

Subject(s):
Payment of price — Effects of trade practices — Contract formation and trade practices

This chapter evaluates the changes described in the previous chapter, and considers whether they provide a solid foundation for future transfer pricing determinations. The BEPS transfer pricing outputs are prodigious. They reflect a serious effort to come to grips with issues that have bedeviled transfer pricing practice for many years. In some respects they do so relatively successfully. In other respects, however, improvement has been hard to come by and in some instances the BEPS changes create new concerns, which this chapter considers in more depth. It also looks at some of the collateral consequences that may flow from the BEPS work.

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.