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

See all articles by Yariv Brauner

Yariv Brauner

University of Florida Levin College of Law

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

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

Yariv Brauner (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
3522730949 (Phone)

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