Abstract
This article outlines the changes introduced by BEPS Actions 8–10 on the transfer pricing comparability analysis, focusing in particular on the new comparability factors and the new role of the ‘control over risk’ criterion, and discusses its application on the attribution of profits to permanent establishments
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Paper version not known
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 call
