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| Main Author: | |
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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidad Externado de Colombia
2016
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| Online Access: | https://www.redalyc.org/articulo.oa?id=684376680008 |
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Table of Contents:
- Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective Juan Carlos Díaz García Derecho 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. 2016 artículo científico 1692-6722 https://www.redalyc.org/articulo.oa?id=684376680008 10.18601/16926722.n8.08 en http://www.redalyc.org/revista.oa?id=6843 Revista de Derecho Fiscal application/pdf Universidad Externado de Colombia Revista de Derecho Fiscal (Colombia) Num.8