Titulo:
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective
.
Sumario:
This article assesses that tax administrations- likewise the Colombian tax authorityhas been facing difficulties to audit transfer pricing transactions with intangibles, because the current transfer pricing rules are not adapted to the new digital economy or e-commerce cross borders transactions. Therefore, the mnes take advantage of the flexibility of the transfer pricing rules reducing their tax liability by income shifting using intangibles. The article analyzes the income shifting practices using intangibles, and the reasons why the arm’s length standard does not work well at all and cannot avoid appropriately mnes’ income shifting and base erosion.
Guardado en:
1692-6722
2346-2434
2016-06-30
103
123
info:eu-repo/semantics/openAccess
http://purl.org/coar/access_right/c_abf2
| id |
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ojs |
| spelling |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective This article assesses that tax administrations- likewise the Colombian tax authorityhas been facing difficulties to audit transfer pricing transactions with intangibles, because the current transfer pricing rules are not adapted to the new digital economy or e-commerce cross borders transactions. Therefore, the mnes take advantage of the flexibility of the transfer pricing rules reducing their tax liability by income shifting using intangibles. The article analyzes the income shifting practices using intangibles, and the reasons why the arm’s length standard does not work well at all and cannot avoid appropriately mnes’ income shifting and base erosion. Díaz García, Juan Carlos 8 Núm. 8 , Año 2016 : Enero-Junio Artículo de revista Journal article 2016-06-30T00:00:00Z 2016-06-30T00:00:00Z 2016-06-30 application/pdf Centro de Estudios Fiscales Revista de Derecho Fiscal 1692-6722 2346-2434 https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4569 10.18601/16926722.n8.08 https://doi.org/10.18601/16926722.n8.08 spa https://creativecommons.org/licenses/by-nc-sa/4.0/ 103 123 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/4569/5250 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 http://purl.org/redcol/resource_type/ARTREF info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Publication |
| institution |
UNIVERSIDAD EXTERNADO DE COLOMBIA |
| thumbnail |
https://nuevo.metarevistas.org/UNIVERSIDADEXTERNADODECOLOMBIA/logo.png |
| country_str |
Colombia |
| collection |
Revista de Derecho Fiscal |
| title |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective |
| spellingShingle |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective Díaz García, Juan Carlos |
| title_short |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective |
| title_full |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective |
| title_fullStr |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective |
| title_full_unstemmed |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective |
| title_sort |
transfer pricing for intangibles: problems and solutions from colombian perspective |
| title_eng |
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective |
| description |
This article assesses that tax administrations- likewise the Colombian tax authorityhas been facing difficulties to audit transfer pricing transactions with intangibles, because the current transfer pricing rules are not adapted to the new digital economy or e-commerce cross borders transactions. Therefore, the mnes take advantage of the flexibility of the transfer pricing rules reducing their tax liability by income shifting using intangibles. The article analyzes the income shifting practices using intangibles, and the reasons why the arm’s length standard does not work well at all and cannot avoid appropriately mnes’ income shifting and base erosion.
|
| author |
Díaz García, Juan Carlos |
| author_facet |
Díaz García, Juan Carlos |
| citationissue |
8 |
| citationedition |
Núm. 8 , Año 2016 : Enero-Junio |
| publisher |
Centro de Estudios Fiscales |
| ispartofjournal |
Revista de Derecho Fiscal |
| source |
https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4569 |
| language |
spa |
| format |
Article |
| rights |
https://creativecommons.org/licenses/by-nc-sa/4.0/ info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 |
| type_driver |
info:eu-repo/semantics/article |
| type_coar |
http://purl.org/coar/resource_type/c_6501 |
| type_version |
info:eu-repo/semantics/publishedVersion |
| type_coarversion |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| type_content |
Text |
| publishDate |
2016-06-30 |
| date_accessioned |
2016-06-30T00:00:00Z |
| date_available |
2016-06-30T00:00:00Z |
| url |
https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4569 |
| url_doi |
https://doi.org/10.18601/16926722.n8.08 |
| issn |
1692-6722 |
| eissn |
2346-2434 |
| doi |
10.18601/16926722.n8.08 |
| citationstartpage |
103 |
| citationendpage |
123 |
| url2_str_mv |
https://revistas.uexternado.edu.co/index.php/fiscal/article/download/4569/5250 |
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1811199464484896768 |