Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?

Journal
International
International Transfer Pricing Journal 2016 (Volume 23), No. 6
Action 8 claims that the ex post approach is consistent with the arm’s length principle. Based on his analysis in this article, however, the author concludes that the ex post approach may deviate from the arm’s length principle and, consequently, lead to economic double taxation.