Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause”

Georg Kofler, Isabel Verlinden

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftForschung

Abstract

In light of Actions 8-10 of the OECD/G20 BEPS Project, this article considers the interaction and increasing pressure points between transfer pricing and general anti-avoidance and controlled foreign company rules, and the effect of article 9 of the OECD Model in light of the saving clause in article 1(3).
OriginalspracheEnglisch
Seiten (von - bis)269-281
FachzeitschriftBulletin for International Taxation
Jahrgang74
Ausgabenummer4/5
PublikationsstatusVeröffentlicht - 2020

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