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- W786311370 abstract "As a result of globalization, multinational companies have increased their international transactions, and in consequence, international tax planning. The need to determine objective transfer pricing in order to ensure the fair allocation of tax revenue between States quickly became a global necessity. However, the readjustment of transfer pricing as carried out by tax administrations leads to double taxation.At present, the arm's length principle is the international standard used as a reference norm to determine objective transfer pricing. However, this standard is perfectible and so the international community has been looking for and trying out alternatives to the norm of arm's length pricing. Consequently, both domestic and international rules and regulations need to be reassessed with regard to the problems of transfer pricing so that transfer pricing issues can be addressed not only from the perspective of tax revenue but also taking into account their overall economic dimension.The major evolution over last few years is the new approach to the tax administration/company relationship. The company must determine its transfer pricing in agreement with the tax administration in order to reduce the risk of economic double taxation. This aims to make sure that a fair share of income tax is apportioned between States and also guarantees a secure legal framework for the future allowing international trade to continue to develop and rise to meet the challenges that lie ahead." @default.
- W786311370 created "2016-06-24" @default.
- W786311370 creator A5052312400 @default.
- W786311370 date "2014-09-09" @default.
- W786311370 modified "2023-09-26" @default.
- W786311370 title "Fixation des prix de transfert à l'épreuve de la double imposition économique" @default.
- W786311370 hasPublicationYear "2014" @default.
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