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The economic aspects of transfer pricing disputes in the context of BEPS

The economic aspects of transfer pricing disputes in the context of BEPS

by Guy Jacquot, published in Option Finance / Option Droit & Affaires – May 2017

The BEPS (Base Erosion and Profit Shifting) plan, which aims to compel companies to align the location of their profits with that of their activities, places greater demands on companies and their advisers in terms of financial and economic expertise, whether when implementing a transfer pricing system or in the event of a dispute.

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