Abstract
There is a need to provide more clarity about the meaning of the term “associated enterprise” in article 9 of the OECD Model Tax Convention (OECD Model), as it serves the objective of the elimination of economic double taxation and ensures that transactions between associated enterprises are conducted at arm’s length. Given the increasing focus on transfer pricing, a rise in the number of transfer pricing disputes is expected, and correspondingly article 9 of the OECD Model and the relevant tax treaties will be applied more often and to a greater extent to eliminate economic double taxation.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
