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...

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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
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spelling Díaz García, Juan Carlos48448365-c50b-4b06-9b9a-b7390cf609492016-06-30 00:00:002022-09-09T21:01:32Z2016-06-30 00:00:002022-09-09T21:01:32Z2016-06-30This 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.application/pdf10.18601/16926722.n8.082346-24341692-6722https://bdigital.uexternado.edu.co/handle/001/10674https://doi.org/10.18601/16926722.n8.08spaCentro de Estudios Fiscaleshttps://revistas.uexternado.edu.co/index.php/fiscal/article/download/4569/5250Núm. 8 , Año 2016 : Enero-Junio1238103Revista de Derecho Fiscalinfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2https://creativecommons.org/licenses/by-nc-sa/4.0/https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4569Transfer Pricing for Intangibles: Problems and Solutions from Colombian PerspectiveTransfer Pricing for Intangibles: Problems and Solutions from Colombian PerspectiveArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2529https://bdigital.uexternado.edu.co/bitstreams/ef6d0161-2ce3-4496-9213-7bb004d9b711/download27b57b129becdbb43f1a8b526bb5d35dMD51001/10674oai:bdigital.uexternado.edu.co:001/106742023-08-14 15:06:48.373https://creativecommons.org/licenses/by-nc-sa/4.0/https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org
dc.title.spa.fl_str_mv Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective
dc.title.translated.eng.fl_str_mv Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective
title Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective
spellingShingle Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective
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
dc.creator.fl_str_mv Díaz García, Juan Carlos
dc.contributor.author.spa.fl_str_mv Díaz García, Juan Carlos
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.
publishDate 2016
dc.date.accessioned.none.fl_str_mv 2016-06-30 00:00:00
2022-09-09T21:01:32Z
dc.date.available.none.fl_str_mv 2016-06-30 00:00:00
2022-09-09T21:01:32Z
dc.date.issued.none.fl_str_mv 2016-06-30
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dc.relation.citationedition.spa.fl_str_mv Núm. 8 , Año 2016 : Enero-Junio
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