We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Reuven Avi-Yonah, Do Intangibles Fit BEFIT?
This article argues that the…
Executive summary:
When we look at the digital economy, we tend to think of it as a global, intangible and knowledge-driven system. However, the digital economy is not only driven by patents or…
The longstanding view on application of the arm’s length principle is that it is generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions…
As from the first BEPS proposals with respect to intangibles, it has been considered that the Arm’s Length Standard (“ALS”) is “slowly but surely being relegated to the back seat” of the OECD…
