Substance in Transfer Pricing in a Post-BEPS World and Beyond…

Journal
Petruzzi, R.; Myzithra, A.
OECD
International Transfer Pricing Journal 2020 (Volume 27), No. 6
PriceUSD 45

In this article, the authors examine the notion of substance for transfer pricing purposes in the pre- and post-BEPS era and provide some considerations in light of the current discussions on the digitization, digitalization and digital transformation of the economy.