Oliver Treidler

TP&C

Ravensberger StraB2 14

Berlin, 10709

Germany

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 47,467

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Top 47,467

in Total Papers Downloads

1,907

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Insight: Taxing the Digital Economy - Pillar One Is Not BEPS 2 (Parts I and II)

Forthcoming in Tax Management International Journal (Nov. 2019). Part I published in Tax Notes Daily (Nov 8, 2019); Part II in Tax Notes Daily (Nov 12, 2019)
Number of pages: 12 Posted: 26 Nov 2019
Lorraine Eden and Oliver Treidler
Dept of Management, Mays Business School, Texas A&M University and TP&C
Downloads 894 (49,472)

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Transfer Pricing, Arm’s Length Principle, OECD, Pillar One, BEPS, Digital Economy

2.

Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, 9 October 2019-12 November 2019'

Number of pages: 14 Posted: 25 Nov 2019
Lorraine Eden and Oliver Treidler
Dept of Management, Mays Business School, Texas A&M University and TP&C
Downloads 528 (97,969)

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transfer pricing, digital economy, taxing the digital economy, OECD, arm's length principle, formulary apportionment, BEPS

3.

On Defining the Concept of Value Generation for Transfer Pricing in the 21st Century

Number of pages: 21 Posted: 06 Apr 2022
Oliver Treidler
TP&C
Downloads 201 (275,488)

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arm's length standard, formulary apportionment, transfer pricing, international taxation, value creation,

4.

Debunking Claims Regarding the Shortcomings of the Arm’s Length Standard

Number of pages: 16 Posted: 19 May 2020
Oliver Treidler
TP&C
Downloads 172 (316,578)

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arm's length principle, transfer pricing, taxation of digital economy, formulary apportionment

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Transfer Pricing, Arm’s Length, Formulary Apportionment, OECD, CCCTB, Pillar 1, Seperate Entity Accounting

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Transfer Pricing, Amount B, OECD, Benchmarking, Risk Adjustments, TNMM, Profit Split, Functional and risk Analysis