Changes? BEPs, Transfer Pricing for Intangibles, and CCAS
Global Transfer Pricing Conference - WU - Proceedings, 2016, Forthcoming
University of Florida Levin College of Law Research Paper No. 16-14
32 Pages Posted: 9 Mar 2016 Last revised: 7 Mar 2019
Date Written: March 8, 2016
Abstract
The article argues that the BEPS project has made only minimal progress in its work on the transfer pricing for intangibles, despite the prominence of the issue. More specifically, it achieved none but increased confusion and incoherence in the context of the specific rules for CCAs.
Keywords: BEPS, Transfer Pricing, Cost Sharing, Cost Contribution Arrangements, CCA, International tax, Intangibles
JEL Classification: K34, K33
Suggested Citation: Suggested Citation
Brauner, Yariv, Changes? BEPs, Transfer Pricing for Intangibles, and CCAS (March 8, 2016). Global Transfer Pricing Conference - WU - Proceedings, 2016, Forthcoming, University of Florida Levin College of Law Research Paper No. 16-14, Available at SSRN: https://ssrn.com/abstract=2744730 or http://dx.doi.org/10.2139/ssrn.2744730
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