The Impact of BEPS Actions 8–10 on Comparability Analysis in the Context of Attribution of Profits to Permanent Establishments

• Autores: Dinis Tracana
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 5, 2017, págs. 411-416
• Idioma: inglés
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• Resumen

  • This article outlines the changes introduced by BEPS Actions 8–10 on the transfer pricing comparability analysis, focusing in particular on the new comparability factors and the new role of the ‘control over risk’ criterion, and discusses its application on the attribution of profits to permanent establishments