The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard

Verlinden, I.; Ledure, D.; Dessy, M.

The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard

Journal

Author

Verlinden, I.; Ledure, D.; Dessy, M.

Country

International

Published Date

25 February 2016

Issue

International Transfer Pricing Journal 2016 (Volume 23), No. 2

DOI

https://doi.org/10.59403/fn95yk

Document

Go to Tax Research Platform

The OECD developed a detailed framework for risk (re-)allocation under the BEPS Action 9 report. This article provides an overview of risk identification, delineation and allocation under this framework and comments on certain issues pertaining to the interpretation thereof.

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The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard