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. Th...
- Autores:
-
Díaz García, Juan Carlos
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2016
- Institución:
- Universidad Externado de Colombia
- Repositorio:
- Biblioteca Digital Universidad Externado de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uexternado.edu.co:001/10674
- Acceso en línea:
- https://bdigital.uexternado.edu.co/handle/001/10674
https://doi.org/10.18601/16926722.n8.08
- Palabra clave:
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | 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. |
|---|