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Jakoubek, Jiří. "Arm's Length Principle in Intangible Assets Valuation." Český finanční a účetní časopis 2013, no. 4 (December 1, 2013): 70–83. http://dx.doi.org/10.18267/j.cfuc.353.
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Choe, Chongwoo, and Noriaki Matsushima. "The arm's length principle and tacit collusion." International Journal of Industrial Organization 31, no. 1 (January 2013): 119–30. http://dx.doi.org/10.1016/j.ijindorg.2012.12.001.
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Dwarkasing, Ramon S. J. "The Concept of Associated Enterprises." Intertax 41, Issue 8/9 (August 1, 2013): 412–29. http://dx.doi.org/10.54648/taxi2013038.
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The concept of Associated Enterprises is essential for the application of the arm's length principle, which is the internationally recognized tax standard for transfer pricing. The arm's length principle is the underlying principle of Article 9 of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (OECD Model) and of transfer pricing laws of many countries. Virtually all tax treaties are based on the arm's length principle. As stated by Article 9 OECD Model, the arm's length principle is applied to Associated Enterprises. The concept of Associated Enterprises consists of three elements: participation in management, control and capital. Despite the importance of the notion of Associated Enterprises, there is a lack of clarity on its meaning, in particular concerning the term 'control'. This study provides an in-depth analysis of the concept of Associated Enterprises in Article 9 OECD Model.
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Becker, Helmut. "Losses and the Arm's-Length Principle: A German Approach." Intertax 25, Issue 8/9 (August 1, 1997): 287–90. http://dx.doi.org/10.54648/taxi1997053.
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Yao, Jen-Te. "The arm's length principle, transfer pricing, and location choices." Journal of Economics and Business 65 (January 2013): 1–13. http://dx.doi.org/10.1016/j.jeconbus.2012.09.004.
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Robillard, Robert. "BEPS: Is the OECD Now at the Gates of Global Formulary Apportionment?" Intertax 43, Issue 6/7 (June 1, 2015): 447–53. http://dx.doi.org/10.54648/taxi2015041.
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Several Base Erosion and Profit Shifting (BEPS) public discussion drafts recently released have indirectly called into question the relevance of the arm's length principle for transfer pricing and international taxation purposes. This article highlights the numerous instances where formulary-like approaches have lately been put forward by the OECD to replace the arm's length principle. Are we witnessing a major philosophical shift by the OECD?
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CHOE, CHONGWOO, and CHARLES E. HYDE. "Multinational Transfer Pricing, Tax Arbitrage and the Arm's Length Principle*." Economic Record 83, no. 263 (January 2, 2008): 398–404. http://dx.doi.org/10.1111/j.1475-4932.2007.00429.x.
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Keuschnigg, Christian, and Michael P. Devereux. "The arm's length principle and distortions to multinational firm organization." Journal of International Economics 89, no. 2 (March 2013): 432–40. http://dx.doi.org/10.1016/j.jinteco.2012.08.007.
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Nerudová, D., and V. Solilová. "Transfer pricing in agricultural enterprises." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (August 1, 2011): 311–21. http://dx.doi.org/10.17221/84/2010-agricecon.
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International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the cross-border transactions and have to face the international tax issues. One of the important areas of international taxes is transfer pricing. The transactions between these persons should be assessed at their arm's length price according to the arm's length principle (internationally accepted standard) as the price which would have been agreed between the unrelated parties in free market conditions. The aim of the paper is to evaluate the impact of the selection of the form of the subsidiary on the total tax liability of the agricultural entity, including the determination of the transfer price, the application of the arm's length principle and decisions about the most suitable legal form of the subsidiary.
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Bustos, Sebastián, Dina Pomeranz, José Vila-Belda, and Gabriel Zucman. "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile." AEA Papers and Proceedings 109 (May 1, 2019): 500–505. http://dx.doi.org/10.1257/pandp.20191045.
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This paper reviews common challenges of taxing multinational firms, using Chile as a case study. We briefly describe key international tax avoidance methods: profit shifting to low-tax jurisdictions through transfer pricing and debt shifting. We discuss the prevalent policy to tax multinationals--the arm's length principle--and alternative proposals using apportionment formulas. Novel data from Chile show that multinationals make up a large share of GDP but report lower profit and effective tax rates than local firms. In 2011, Chile implemented a reform following OECD guidelines to enforce the arm's length principle. We discuss potential effects on tax collection and welfare.
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Lemein, Gregg D., Mary C. Bennett, and Caroline Silberztein. "The OECD Discussion Draft on the Transfer of Intangibles (Revision of Chapter VI of the OECD Transfer Pricing Guidelines) Main Comments." Intertax 41, Issue 2 (February 1, 2013): 60–65. http://dx.doi.org/10.54648/taxi2013007.
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On 6 June 2012, the Organisation for Economic Co-operation and Development (OECD) released a discussion draft on the Proposed Revision of Chapter VI of the OECD Transfer Pricing Guidelines (TPG) and Related Provisions. Intertax publishes the full text of the discussion draft together with the comments submitted by members of Baker & McKenzie Global Transfer Pricing Practice and Global Tax Policy Group. While applauding the document for clarifying a number of important issues related to the application of the arm's length principle to situations involving intangibles, the commentators also believe that the Discussion Draft on several occasions presents departures from the arm's length principle and from the existing guidance in the 2010 TPG. They suggest that the concerns expressed by some countries in relation to specific structures should be addressed within the appropriate legal and policy parameters and that the TPG should remain an interpretative tool of the arm's length principle as set forth in Article 9 of the OECD Model Tax Convention. In addition, they suggest that the guidance in the revised Chapter VI should be balanced and acknowledge that the facts and circumstances of each case ought to be taken into account in a transfer pricing analysis. Prescriptive requirements should not be set as substitutes for comparability analysis.
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Kuzheliev, Mykhailo, and Iryna Syvolap. "Methods of determining compliance with the conditions of controlled operations of the "handout" principle." University Economic Bulletin, no. 54 (September 27, 2022): 144–49. http://dx.doi.org/10.31470/2306-546x-2022-54-144-149.
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The subject of the research is theoretical approaches to the application of methods of establishing the compliance of the conditions of controlled operations with the principle of "outstretched hand". The purpose of the article is to carry out an analysis of the existing methods of establishing the compliance of the conditions of economic transactions with the principle of "stretched hand" to prevent financial risks for economic entities based on a systematic approach. Method or methodology of research. The article uses methods of scientific abstraction, system method, methods of analysis and synthesis. Results of the article. The article provides an in-depth analysis of the application of methods of establishing compliance with the conditions of economic transactions to the "arm's length" principle, which makes it possible to prevent financial risks for business entities. At the same time, for the possibility of practical and timely application of the specified methods, there is a need to take organizational and management actions to provide tax and financial authorities with access to worldwide electronic services, price information resources, etc. on a permanent basis. Field of application of results. The results of the research can be used in the process of modernization and implementation of the tax policy of the state. Conclusions. The practical application of the methods of establishing the compliance of the conditions of controlled operations with the "arm's length" principle is quite difficult. At the same time, under the current legislation, business entities are partially limited in their free choice of the method of establishing the compliance of the conditions of a specific controlled transaction with the "arm's length" principle. However, the legislator has worked out a detailed algorithm regarding the grounds for switching from the first to the fifth method, which may prevent litigation between companies and regulatory bodies in the future.
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de Hosson, Fred C. "Codification of the Arm's Length Principle in the Netherlands Corporate Income Tax Act." Intertax 30, Issue 5 (May 1, 2002): 189–97. http://dx.doi.org/10.54648/407843.
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Glahe, Moritz. "Transfer Pricing and EU Fundamental Freedoms." EC Tax Review 22, Issue 5 (October 1, 2013): 222–32. http://dx.doi.org/10.54648/ecta2013025.
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In this article, the author analyses the relation between national transfer pricing rules and the European Union (EU) fundamental freedoms. The article focuses on the discrimination/restriction analysis and the justification test. It is shown that the European Court of Justice (ECJ's) judgment in Société de Gestion Industrielle (SGI) is not the end of the discussion, but that discriminating national transfer pricing rules applying the arm's length principle have to fulfil several legal requirements in order to be justified. In this regard, a closer look is taken at the tax avoidance and balanced allocation justifications and the requirements set out by ECJ case law with regard to the proportionality test. In addition, it is shown that fiscal cohesion might become another ground for justifying arm's length profit adjustments.
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Li, Yongjun, Lin Lin, Qianzhi Dai, and Linda Zhang. "Allocating common costs of multinational companies based on arm's length principle and Nash non-cooperative game." European Journal of Operational Research 283, no. 3 (June 2020): 1002–10. http://dx.doi.org/10.1016/j.ejor.2019.11.049.
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Quinn, Ruth‐Blandina M. "Distance or intimacy?—The arm's length principle, the British government and the arts council of Great Britain1." International Journal of Cultural Policy 4, no. 1 (October 1997): 127–59. http://dx.doi.org/10.1080/10286639709358066.
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O'Sullivan, Janet. "LOST ON PENALTIES." Cambridge Law Journal 73, no. 3 (November 2014): 480–83. http://dx.doi.org/10.1017/s0008197314000920.
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FREEDOM of contract is a fundamental principle of English law, but it is of course qualified by numerous protective regimes, some common law, most statutory nowadays, which protect vulnerable parties from untrammelled, unequal free bargaining. It is, quite rightly, exceptional for an experienced commercial party, negotiating at arm's length and with the benefit of specialist professional advice, to succeed in invoking such a regime to escape being bound by what he freely agreed. Yet, in Cavendish Square Holdings BV v Makdessi [2013] EWCA Civ 1539, this was precisely the controversial result.
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Sulik-Górecka, Aleksandra. "Dilemmas of Transfer Pricing Comparability Analysis in Manufacturing Entities. Polish-Czech Case Study." Management Systems in Production Engineering 26, no. 2 (June 1, 2018): 76–82. http://dx.doi.org/10.2478/mspe-2018-0012.
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Abstract Modern manufacturing entities often operate in capital groups, and their role is sometimes limited to the function of cost centers. From the legal point of view, however, they are separate entities obliged to apply transfer pricing regulations. Meeting the requirements of the arm's length principle can be very difficult at this time, given the relationships and conflicts of interest in the capital group. Complexity increases in capital groups operating in different countries, due to differences in tax regulations. The main purpose of the paper is to demonstrate that the need to valuate the sale of finished goods to a manufacturing entity, which is a subject to a different tax jurisdiction, may lead to a problem of compliance with the arm's length principle. In addition, the paper proposes a methodology for comparability analysis that may be used by manufacturing entities to defend conditions of setting transfer pricing. The paper presents the different functional profiles of manufacturing entities and points out the difficulties that they may encounter when preparing the comparability analysis. It has also been noted that there are differences in transfer pricing regulations in different countries, for example by analyzing Polish and Czech regulations. The lack of uniform benchmarking legislation can cause inconsistencies in the selection of comparable data, resulting in differences in transfer pricing. The paper uses the method of legal regulation review and analysis of results of published studies concerning the scope of transfer pricing and comparability analysis. The paper also adopts a case study analysis.
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Poulsen, Martin. "Freedom of Establishment and the Balanced Allocation of Tax Jurisdiction." Intertax 40, Issue 3 (March 1, 2012): 200–211. http://dx.doi.org/10.54648/taxi2012023.
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The article analyses the case law of the Court of Justice of the European Union in relation to the different justification grounds that Member States can rely on in regard to restrictive national tax measures. The main purpose of the article is to reconcile the different justification grounds in order to present a (more) coherent approach to evaluating national anti-abuse legislation. It is submitted that the justification ground of 'balanced allocation of tax jurisdiction' and the arm's-length principle for allocation of income should form an important basis under EU law for the evaluation of national anti-abuse legislation.
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Gargouri, Slim. "Transfer Pricing in North African Countries." Intertax 42, Issue 4 (April 1, 2014): 290–92. http://dx.doi.org/10.54648/taxi2014029.
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In North African region, Only Egypt and Algeria have already implemented a Transfer Pricing regulation: Egypt introduced the concept in 2005 while the Algerian rules were implemented in 2007. Though, the measures in force are still under the urgent requirement to be improved: The Egyptian case shall focus on the transfer pricing documentation while Algeria has to further develop transfer pricing methods as well as to authorize the conclusion of Advance Pricing Agreement (APA). Tunisia and Morocco have not introduced transfer pricing rules yet, but they require that transactions between related entities should be performed in compliance with the arm's length principle.
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Sanghavi, Dhruv. "Vodafone Transfer Pricing Decision: A Mistake of Judgment." Intertax 43, Issue 5 (May 1, 2015): 428–36. http://dx.doi.org/10.54648/taxi2015039.
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On 10 October 2014, the Bombay High Court exercised its non-appellate jurisdiction to quash a transfer pricing claim in the case of Vodafone, in which the tax authorities sought to apply the arm's length principle to equity financing transactions. This interpretation has been accepted by the Government of India, which has decided not to appeal against the decision of the Bombay High Court. In this contribution, the author critically analyses the controversy to find that not only was the court's interpretation of the law potentially incorrect, but also that it decided the case out of turn, and without allowing for the facts of the case to be adequately examined.
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Li, Jinyan, Nathan Jin Bao, and Huaning Christina Li. "Value Creation: A Constant Principle in a Changing World of International Taxation." Canadian Tax Journal/Revue fiscale canadienne 67, no. 4 (December 27, 2019): 1107–34. http://dx.doi.org/10.32721/ctj.2019.67.4.sym.li.
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The authors consider the new nomenclature of value creation in terms of its meaning, theoretical basis, and importance in the context of the international taxation of business profits. The authors' central claim is that the principle of value creation is a profound elaboration of the doctrine of economic allegiance, which is the theoretical basis for the current international tax system; and that international tax norms, such as the arm's-length principle, are meant to give effect to the doctrine of economic allegiance (and now to the principle of value creation). As demonstrated by the Organisation for Economic Co-operation and Development/Group of Twenty base erosion and profit shifting project, there is apparently global consensus that the value-creation principle should guide the development of new rules—not only the rules to protect countries' existing tax bases (for example, anti-avoidance rules) but also the rules to allocate new taxation rights in respect of income derived in a digital and intangible economy. The authors evaluate the most recent tax-reform proposals in the light of the value-creation principle, and they recommend a global profit-split rule as a way of accurately reflecting value creation.
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DUDLEY, GEOFFREY. "THE NEXT STEPS AGENCIES, POLITICAL SALIENCE AND THE ARM'S-LENGTH PRINCIPLE: BARBARA CASTLE AT THE MINISTRY OF TRANSPORT 1965-68." Public Administration 72, no. 2 (June 1994): 219–40. http://dx.doi.org/10.1111/j.1467-9299.1994.tb01009.x.
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Hukamawati, Dinartika, and Arifah Fibri Andriani. "ANALISIS PENERAPAN ARM’S LENGTH PRINCIPLE PADA TRANSAKSI PEMBAYARAN ROYALTI ATAS PEMANFAATAN MEREK DAGANG (TRADEMARK) KEPADA PERUSAHAAN AFILIASI." INFO ARTHA 4 (May 24, 2017): 1–18. http://dx.doi.org/10.31092/jia.v4i4.34.
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Trademark is a unique marketing intangible. It does not only involve the expenses of marketing, advertising, and promoting, but the reputation of the trademark's owners also takes part in the development of trademark. Many parties involve in the development of trademark. In the context of transfer pricing, these parties entitle to some compensation. And arm's length principle must be applied to determine the reasonable compensation for the use of trademark. Transaction payment of royalties on trademarks is subject to taxes.The taxation of transactions payment of royalties on the use of the trademark among affiliated companies also created disputes between the taxpayer and Tax collector. Cases disputed are related to the fairness of the transaction relating to the determination of royalty payments on trademarks which cover: definition, identification, allocation and valuation between affiliated companies (Caroline Silberztein, 2010). The dispute raises the burden of the cost of compliance for taxpayers and cost of collection to the tax authorities.This study aims to determine how to identify ownership and economic benefits, as well as the best method which can be applied to determine the reasonable price of royalty payment transaction for the trademark use.The results shows that in order to determine the parties entitled to compensation/ remuneration are: Party who can be legally declared to have legal ownership (legal owner) which are parties that have control over decisions related to the exploitation of the intangible as well as the right to restrict others to use intangible; Parties that contribute to the value of the trademark by identifying the parties who bear the cost and risk of the development of the trademark.
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Zielke, Rainer. "Transfer Pricing Planning with Accuracy and Control." Intertax 41, Issue 10 (October 1, 2013): 542–50. http://dx.doi.org/10.54648/taxi2013050.
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Traditionally the Comtax® System provides not only current in-depth information on numerous national systems of taxation, but also quantifies crossborder payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. This has now been upgraded by the new Comtax solution for transfer pricing were the arm's length principle, the definition of related companies, transfer pricing methods, business restructuring and dispute resolution are taken into consideration. The theory of international tax planning provides objectives and concepts of international tax planning and demands expertise in current and reliable information - also on transfer pricing. Comtax® System and Comtax® TP Tool are now jointly able to cover all aspects of international tax planning.
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Sari, Nuraini, and Ririn Susanti Hunar. "Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arm's Length Principle." Binus Business Review 6, no. 3 (December 1, 2015): 341. http://dx.doi.org/10.21512/bbr.v6i3.944.
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The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in Indonesia. There are three steps conducted in this study. First, using information provided by UK Her Majesty's Revenue and Customs (HMRC) and other related articles, find methods used by Starbucks UK to minimize the tax bill. Second, find Organisation for Economic Co-Operation and Development (OECD) viewpoint regarding Starbucks Corporation cases. Third, analyze how Indonesia’s transfer pricing rules will work if Starbucks UK’s cases happened in Indonesia. The results showed that there were three inter-company transactions that helped Starbucks UK to minimize the tax bill, such as coffee costs, royalty on intangible property, and interest on inter-company loans. Through a study of OECD’s BEPS action plans, it is recommended to improve the OECD Model Tax Convention including Indonesia’s domestic tax rules in order to produce a fair and transparent judgment on transfer pricing. This study concluded that by using current tax rules, although UK HMRC has been disadvantaged because transfer pricing practices done by most of multinational companies, UK HMRC still cannot prove the transfer pricing practices are not consistent with arm’s length principle. Therefore, current international tax rules need to be improved.
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Maulana, Nabiil Ikbaar. "Pengaturan Pajak Penghasilan (PPh) Terkait Transfer Pricing yang Dilakukan oleh Perusahaan Multinasional." Jurist-Diction 5, no. 2 (March 31, 2022): 695–710. http://dx.doi.org/10.20473/jd.v5i2.34906.
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AbstractThe rise of activities regarding transfer pricing carried out by multinational corporation has the potential to generate state revenue in the taxation sector. The government, in this case the Tax Authority, has taken several preventive measures so that multinational corporation do not practice transfer pricing outside the arm's length principle. The occurrence of differences of opinion that occurs between multinational corporation that act as taxpayers and the Tax Authorities often occurs due to the lack of provisions regarding transfer pricing. Provisions regarding taxation in Indonesia regarding transfer pricing for the Tax Authority are quite comprehensive, although there are often practices regarding the abuse of transfer pricing. This practice has an impact on reducing state tax revenues because income tax (PPh) that should be included in the state treasury is transferred to another country where the company is affiliated.Keywords: Transfer Pricing; Multinational Corporation; Income Tax. AbstrakMaraknya kegiatan mengenai transfer pricing yang dilakukan oleh perusahaan multinasional sangat berpotensi pada penerimaan negara pada sektor perpajakan. Pemerintah dalam hal ini adalah Otoritas Pajak telah melakukan beberapa upaya pencegahan agar perusahaan multinasional tidak melakukan praktik transfer pricing diluar prinsip kewajaran dan kelaziman usaha atau arm’s length principle. Terjadinya perbedaan pendapat yang terjadi antara perusahaan multinasional yang bertindak sebagai Wajib Pajak dengan Otoritas Pajak seringkali terjadi dikarenakan adanya ketentuan yang masih kurang mengenai transfer pricing. Ketentuan mengenai perpajakan di Indonesia mengenai transfer pricing bagi Otoritas Pajak sudah cukup kompeherensif meskipun sering didapati praktik mengenai abuse of transfer pricing. Praktik tersebut berdampak pada berkurangnya penerimaan pajak negara dikaranekan pajak penghasilan (PPh) yang seharusnya masuk kedalam kas negara dialihkan ke negara lain ditempat perusahaan terafiliasi. Kata Kunci: Transfer Pricing; Perusahaan Multinasional; Pajak Penghasilan (PPh).
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Navarro, Aitor. "Literature review: Joseph Andrus & Richard Collier. Transfer Pricing and the Arm's length Principle After BEPS (Oxford University Press, 2017)." Intertax 46, Issue 6/7 (June 1, 2018): 598–600. http://dx.doi.org/10.54648/taxi2018063.
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Ayvaz, Ednan. "Outsourcing as a solution of problems of transfer price in multiple companies: A case studyÇokuluslu şirketlerde transfer fiyatlandırması sorunlarının çözümü olarak dış kaynak kullanımı (outsourcing): Bir vaka çalışması." Journal of Human Sciences 14, no. 4 (December 16, 2017): 4251. http://dx.doi.org/10.14687/jhs.v14i4.4963.
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The scope and complexity of international tax regulations on transfer pricing is largely focused on adhering to taxation rather than market competition. Outsourcing has been extensively described in order to comprehend it better for comparability functions and analysis, transfer pricing methods accepted by the OECD and the arm's length principle to identify similar transactions between independent parties. The aim of this study is to demonstrate the necessity of minimizing of the conflict between the tax auditors and multinational corporations and of the inefficiencies of tax rules and the arbitration mechanisms in transfer pricing. As a result of the work, it was explained in the case study that enterprises exposed to tax and tax penalties in large quantities because the tax authorities independently considered the comparable function analysis of the OECD guideline as outsourcing in determining the cost of the proposal in the framework of transfer pricing.Extended English abstract is in the end of Full Text PDF (TURKISH) file. ÖzetTransfer fiyatlandırması konusunda uluslararası vergi düzenlemelerinin kapsamı ve karmaşıklığı genel olarak piyasa rekabetinden ziyade vergiye riayet etmeye odaklıdır. Bu durum, uluslararası transfer fiyatlandırmasının yanı sıra muhasebe bağlamında transfer fiyatlandırmasının tartışılması gereğini ortaya çıkarmaktadır. Bağımsız taraflar arasındaki benzer işlemleri belirlemek için emsallerine uygunluk ilkesi (the arm’s length principle), OECD tarafından kabul edilen transfer fiyatlandırma yöntemleri ve karşılaştırılabilirlik fonksiyonları ve analizinin daha iyi anlaşılabilmesi için dış kaynak kullanımı (outsourcing) geniş şekilde açıklanmıştır. Bu çalışmanın amacı transfer fiyatlandırmasında çokuluslu şirketlerle vergi denetçilerinin arasındaki çatışmayı ve vergi kurallarında ve tahkim mekanizmalarındaki verimsizlikleri en aza indirme gerekliliğini ortaya koymaktır. Çalışmanın sonucunda, transfer fiyatlandırması çerçevesinde emsale uygun bedelin tespitinde vergi idaresinin, OECD rehberindeki karşılaştırılabilir fonksiyon analizini dış kaynak kullanımı olgusundan bağımsız olarak ele alması nedeniyle işletmenin yüklü miktarda vergi ve vergi ziyaı cezasına maruz kalması vaka çalışması çerçevesinde açıklanmıştır.
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Kelly, Veronica. "The Globalized and the Local: Theatre in Australia and Aotearoa/New Zealand Enters the New Millennium." Theatre Research International 26, no. 1 (March 2001): 1–14. http://dx.doi.org/10.1017/s0307883301000013.
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Late in 1999 the Commonwealth of Australia's Department of Communications, Information Technology and the Arts released Securing the Future, the final Report of the Major Performing Arts Enquiry chaired by Helen Nugent (commonly referred to as the Nugent Report). The operations of the committee and the findings of the Report occasioned considerable public debate in the Australian arts world in the late 1990s, as the Enquiry solicited and analysed information and opinion on the financial health and artistic practices of thirty-one national major performing arts companies producing opera, ballet, chamber and orchestral music as well as theatre. The Report saw the financial viability of Australian live performance as deeply affected by the impact of globalization, especially by what elsewhere has been called ‘Baumol's disease’ – escalating technical, administrative and wage costs but fixed revenue – which threaten the subsidized state theatre companies of Brisbane, Adelaide and Perth with their relatively small population bases. The structural implementation recommended a considerable financial commitment by Commonwealth and State Governments to undertake a defined period of stabilizing and repositioning of companies. Early in 2000 both levels of Government committed themselves to this funding – in fact increasing Nugent's requested $52 million to $70 million – and to the principle of a strengthened Australia Council dispensing arms-length subsidy. In an economically philistine political environment, these outcomes are a tribute to Nugent's astute use of economic rhetoric to gain at least a symbolic victory for the performing arts sector. In 2000 New Zealand arts gained a similar major injection of funding, while a commissioned Heart of the Nation report, advocating the dilution of the principle of arm's-length funding through the abolition of the national funding organization Creative New Zealand, was rejected by Prime Minister Helen Clark.
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Ravn-Højgaard, Signe. "Media policy in Greenland." Nordicom Review 42, s2 (March 1, 2021): 36–52. http://dx.doi.org/10.2478/nor-2021-0016.
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Abstract This article describes the historical development of media policy in Greenland, and the shifts in the underlying normative and causal ideas that legitimise media policy. I argue that media policy reflects changes in Greenland's political system. Specifically, under colonial rule, Greenlandic media was state run and media was seen as an instrument to educate the population. Gradually, with the introduction of home rule, a paradigm shift took place, whereby media was seen as a vital instrument to strengthen Greenlandic language and identity. At the same time, normative ideas of media independence appeared which called for institutionalisation of the arm's length principle. Due to the influence and institutional spill-over from Denmark, I argue, Greenlandic media policy fit rather well into the “Nordic media model” although media policy in Greenland is mostly formulated without long-term or broad political agreements.
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Sobral, Susana, Ricardo De Moraes e Soares, and Jo�ão Ricardo Catarino. "Arm's length principle and reference range in the OECD transfer pricing guidelines convention: A comparative study aimed at the net cost plus method." International Journal of Public Law and Policy 1, no. 1 (2022): 1. http://dx.doi.org/10.1504/ijplap.2022.10049910.
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Bakvis, Herman. "Commissioned Ridings: Designing Canada's Electoral Districts. By John C. Courtney. Montreal: McGill-Queen's University Press, 2001. 337p. $75.00 cloth, $27.95 paper." American Political Science Review 96, no. 3 (September 2002): 655–56. http://dx.doi.org/10.1017/s0003055402680360.
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The approach to the design and revision of electoral districts in Canada is quite different from that found in the United States, despite the two countries' sharing of the same basic first-past-the-post electoral system. As John Courtney notes in his careful study of the topic, in Canada the emphasis in defining electoral districts, or constituencies or ridings, has been underpinned by concepts such as “community of interest” and “effective representation,” which encompass a wide range of political and social considerations—many local in nature—and which permit substantial deviation from the principle of one person, one vote. At the federal level, the allowable deviation in the size of constituencies can be plus or minus 25% within any given province, with the possibility of even greater variances under special circumstances. At the level of provincial electoral systems, the variances can be even larger, in part due to the fact that in certain provinces the ratio of urban to rural seats is specified in law. At the same time, the actual process of designing and reconfiguring the boundaries of constituencies, in the hands of independent, arm's-length commissions for the past 40 years, has been remarkably free of direct partisan influence. In fact, given the rather tattered state of current Canadian parliamentary democracy, characterized by one-party dominance in the federal parliament and a precipitous decline in voter turnout over the past three elections, the institution of arms-length boundary commissions stands out as something that works well and enjoys broad respect.
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Stradinger, Theresa. "Classification of Cost Allocation Agreements." Intertax 41, Issue 12 (December 1, 2013): 665–75. http://dx.doi.org/10.54648/taxi2013064.
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Cost Allocation Agreements have begun to play an important role for MNEs in order to make intellectual property available to foreign subsidiaries. Cost Allocation Arrangements based on the pool-concept are a form of allocation financing. In the international context, different wordings for Cost Allocation Agreements (e.g., Cost Sharing Arrangements) are used. This paper is concerned with Cost Allocation Agreements in the area of R&D, which are based on the pool-concept. Cost Allocation Agreements are not based on specific national or international legal basis, but are the result of national transfer pricing guidelines and the OECD TPG. Due to the missing special provision and binding source of law of Cost Allocation Arrangements in Austria, this paper analyses Cost Allocation Arrangements in the field of R&D and its special questions by interpreting the regulations of civil law, tax law and treaty law and with it the arm's-length principle.
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Dumiter, Florin Cornel, and Ștefania Amalia Jimon. "Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law." Journal of Legal Studies 26, no. 40 (December 1, 2020): 1–18. http://dx.doi.org/10.2478/jles-2020-0008.
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AbstractTransfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business profits, residence criteria, arm's length principle, mutual agreement procedure, dispute resolution of tax conflicts. However, the problem of transfer pricing has more profound judicial and economic implications. The main objective of this paper is to evaluate and assess the underlying features and characteristics of transfer prices in the economical and judicial actual context. The operational objectives are related to a quid pro quo analysis regarding the fine-tuning aspects of transfer pricing in the digital taxation era. The case law presented in this article tackles the main problems of applying transfer pricing international regulation upon Romanian tax jurisprudence. The conclusion of this article highlights the need, mutadis mutandis, for a tax policy agenda revealing a strengthened fiscal and financial environment towards the creation of a new proper fiscal space.
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Hardiyanto, Ivan. "PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (May 6, 2019): 1082–103. http://dx.doi.org/10.24123/argu.v6i1.1859.
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Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of justice. Regulation regarding transfer pricing in Indonesia has actually been regulated in legislation found in Article 18 paragraph (3), (3a), and (4) Income Tax Law. However, the regulation has not been clearly regulating transfer pricing. The unclear regulation regarding transfer pricing lead Indonesian Government to refine the Anti-Avoidance Rule (AAR) which is integrated in the Income Tax Law. The AAR must provide clear definitions and differences regarding acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that transfer pricing that breaks arm's length principle will be categorized as illegal. In addition, the AAR must be clearly and explicitly regulated regarding sanctions for transfer pricing doer. Improvement of AAR which is integrated in the Income Tax Law will provides legal certainty and guarantees justice for both businessmen as taxpayers and the government.
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Czerwiński, Marcin. "Udzielanie zamówień publicznych w ramach grupy kapitałowej a cena rynkowa w reżimie cen transferowych." Studia Prawnicze / The Legal Studies, no. 2 (224) (December 31, 2021): 13–55. http://dx.doi.org/10.37232/sp.2021i.
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Udzielenie zamówienia publicznego w ramach grupy kapitałowej wiąże się z problematyką weryfikacji rynkowości ustalonej w postępowaniu ceny w świetle regulacji z zakresu cen transferowych. Z dniem 1 stycznia 2019 r. do ustaw o podatkach dochodowych wprowadzono odesłania do Prawa zamówień publicznych, pozwalające na zastosowanie preferencji przy sporządzaniu dokumentacji cen transferowych przez niektóre podmioty działające w grupach kapitałowych funkcjonujących na rynku zamówień publicznych. W artykule przeanalizowano znaczenie badania rynkowości cen dla stosowania określonych instytucji prawa zamówień publicznych. Zidentyfikowano również sytuacje, w których możliwe jest udzielanie zamówień publicznych w ramach grup kapitałowych przy uwzględnieniu regulacji prawa zamówień publicznych dotyczących grup kapitałowych, statusu zamawiających i wykonawców, zamówień in-house i konfliktu interesów. Określono również skutki następczej zmiany w zakresie powiązań między zamawiającym a wykonawcą. Ustalenia te zestawiono z zakresem podmiotowym i przedmiotowym zasady ceny rynkowej wynikającej z regulacji cen transferowych. Zweryfikowano także prawidłowość i celowość wyłączeń obowiązku dokumentacyjnego u uczestników rynku zamówień publicznych i zaproponowaną korektę przepisów. The conclusion of a public contract within a capital group is related to the verification of compliance of the price established in the procedure with the arm’s length principle resulting from transfer pricing regulations. As of January 1, 2019, references to the Public Procurement Law were introduced to the Corporate Income Tax Act and Personal Income Tax Act, allowing for the application of preferences in the preparation of transfer pricing documentation by certain entities operating in capital groups operating within the public procurement market. The study analyzes the importance of establishing market prices for the application of specific institutions of public procurement law. Situations in which it is possible to award public contracts within capital groups have also been identified, taking into account public procurement law regulations relating to capital groups, the status of procuring entities and economic operators, in-house procurement and conflict of interest. The effects of the subsequent change in the relationship between the procuring entity and the economic operator have also been determined. These findings have been compared with the subjective and objective scope of the arm's length principle resulting from transfer pricing regulations. The correctness and purposefulness of the exemptions from the documentation obligation concerning the participants of the public procurement market have also been verified and correction of the transfer pricing regulations has been proposed.
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Pramana, Yudha. "LEGAL RECONSTRUCTION ON DOMESTIC RELATED PARTY TRANSACTIONS." Jurnal Tax Law and Policy 1, no. 1 (June 17, 2022): 23–38. http://dx.doi.org/10.56282/jtlp.v1i1.61.
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It is necessary to conduct a juridical study to minimize the transfer of income or the basis of imposition of taxes and fees from one taxpayer to another, which can be engineered to reduce the total amount of tax payable on taxpayers who have speuniquelationships within the country. Based on distributive justice and corrective justice concepts and the hierarchy of laws and regulations (stafenbau theory). This article applies a normative juridical method with an evaluative and prescriptive thought. This method uses a positive legal inventory approach, an approach to legal principles, an approach to legal systematics, and a vertical and horizontal synchronization approach. Tax disputes related to unique relationships still occur. Even related parties’ transactions Domestic transactions are often complex business transactions between companies and their managers, directors, shareholders, or affiliates, making state tax revenues suboptimal. This paper requires an in-depth socio-legal research study, but this paper can enrich empirical research. This paper produces two novelties in the form of legal reconstruction. First, the rules for domestic-related transactions still rely on the arm's length principle (ALP), which is adequate to apply to cross-border transactions between related parties. Domestic special relationship transactions have their complexities. Second, there is a need for legal reconstruction of domestic related party transactions oriented towards increasing compliance (reporting certain transactions) and providing access to tax authorities in jointly taking responsibility for preventing and overcoming suboptimal state tax revenues.
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Brem, Markus, and Thomas Tucha. "Transfer Pricing: Conceptual Thoughts on the Nature of the Multinational Firm." Vikalpa: The Journal for Decision Makers 31, no. 2 (April 2006): 29–44. http://dx.doi.org/10.1177/0256090920060202.
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This paper deploys Transaction Cost Economics (TCE) to elaborate on the shortcomings of ‘mainstream‘ transfer pricing in multinational firms. Departing from the notion that multinationals increasingly (re-)organize their business along multinational value chains irrespective of jurisdictional borders, this paper discusses the nature of the multinational firm and the problem of choosing the right intra-group (transfer) price. The mainstream transfer pricing approach derived from the Arm�s Length Principle (ALP) is deemed inappropriate for globally operating multinational enterprises (MNEs). Referring to the value chain model, the paper suggests that ‘entrepreneurial coordination’ is the key performance feature to be used for valuing business activity and for allocating — for tax transfer pricing purposes — standard mark-ups and residual profits along the value chain. The main findings of this paper are: Neo-classical concepts on marginal pricing may not suffice to establish arm's lengh transfer pricing; the inadequacy between tax-world transfer pricing (getting income allocation right) and business-world transfer pricing (getting management incentives right) might find its explanation in such concepts. MNEs need to be understood as large organizations different from domestic large organizations by the fact that they operate in different jurisdictions and/or institutional environments. Operative business is coordinated along business lines in which value chain processes can e identified. De facto, business-world transfer pricing takes place along such value chains in which tangible and intangible assets are transferred and hence require appropriate pricing from both the tax-world and the business-world perspective. TCE is a worthy candidate for illustrating governance structures and transactional attributes of business between related parties of a multinational group; such features support arguments to establish arm's length transfer pricing. Regularly, a clear cut-off of functional allocation into tax jurisdictions is difficult to achieve because of the high degree of integration into the value chains of the multinational. TCE appears to better distinguish between so-called �routine� and ‘non-routine’ functions. Transactions of the MNE are rarely of an ‘either-or’ feature (either ‘market’ or ‘hierarchy’). Depending upon transactional attributes, the price of such transaction can be assessed by variables describing the institutional and economic context, the transaction-specific contract, the stage of the business process involved, the strategy chosen, and the function pattern (function, risk, assets) Comparable information is rarely found in databases which provide company information. The more non-routine functions and intangibles are involved, the less is the tested function (or business unit) comparable with companies from external databases. Under these data constraints on comparables, the arm�s length tests on transfer pricing will have to resort to internal information if the ALP is intended to remain viable. A next-generation transfer pricing approach may have to make use of patterns of governance to characterize and to value the functional contributions to the overall value chain.
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Kobetsky, Michael. "The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future." Canadian Tax Journal/Revue fiscale canadienne 67, no. 4 (December 27, 2019): 1077–105. http://dx.doi.org/10.32721/ctj.2019.67.4.sym.kobetsky.
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In 2018, the Organisation for Economic Co-operation and Development/Group of Twenty (OECD/G20) Inclusive Framework on base erosion and profit shifting (BEPS): action 10 issued revised guidance on the transactional profit-split method. Regrettably, the revised guidance failed to provide the opportunity for the profit-split method to be more often the most appropriate transfer-pricing method. The revised guidance expressly states that the lack of comparable uncontrolled transactions, by itself, is not a basis for the use of the profit-split method. Under the former guidance, the profit-split method was used infrequently. In the revised guidance, the threshold requirements for the use of the profit-split method are still restrictive. Consequently, it is likely that the profit-split method will rarely be the most appropriate transfer-pricing method. Nevertheless, the residual profit-split method is being considered for BEPS action 1, on the taxation of the digital economy. Two of the proposals under pillar 1 of the Inclusive Framework's 2019 short policy note involve the use of the residual profit-split method to allocate profits. These proposals involve new profit allocation rules that go beyond the arm's-length principle.
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Snel, Freek PJ. "What Is Wrong with (The Rules of) the Game?" Intertax 41, Issue 11 (November 1, 2013): 614–20. http://dx.doi.org/10.54648/taxi2013059.
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Public outrage is growing about 'immoral tax evasion by multinationals'. This calls for a thorough and polemical response from the tax advisory profession. This article investigates the following questions: 'can we define the boundaries to "ethical tax planning"; "is the Netherlands a tax haven"; "what are the fundamental reasons multinationals can pay little tax without acting illegally"; and "how can we really improve the rules of the game"?' The growing criticism with respect to tax evasion by multinational companies is understandable. But, if one takes a closer look, this criticism is largely unjustified. The author concludes that we cannot ask more from multinationals than paying tax in accordance with the law and in a balanced relation to the value of the benefits they derive from government services. The rules of the game can be improved with respect to the relation to the benefits from government services. In the author's view, this requires replacing the arm's-length principle for the allocation of profits to countries by a more robust approach. It requires the recognition by governments that there is a clear limit to what they can ask from multinational companies and what not.
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Sitanggang, Raymondo, and Amrie Firmansyah. "TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA." Jurnal Pajak dan Keuangan Negara (PKN) 2, no. 2 (March 31, 2021): 34–52. http://dx.doi.org/10.31092/jpkn.v2i2.1180.
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This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews. The content analysis aims to obtain related party disclosure information in the financial statements as stipulated in PSAK No. 7 (2015). The data used in the financial statements of manufacturing companies in the consumer goods industry sector are included in multinational companies and listed on the Indonesia Stock Exchange from 2014-2017. Meanwhile, interviews were conducted to confirm the data obtained through content analysis. The informant in the interview is one of the Polytechnic of State Finance STAN lecturer, who has academic expertise in international tax accounting and transfer pricing. This study concludes that, in general, multinational companies operating in Indonesia have disclosed related party information in their financial statements. Furthermore, the assessment of the fairness of transactions with related parties related to transfer pricing is based on the arm's length principle. The results of this study indicate the need for broader disclosure of financial accounting standards in Indonesia and the harmonization of taxation regulations in Indonesia with tax regulations in other countries related to transfer pricing practices. Penelitian ini bertujuan untuk untuk mengulas transaksi-transaksi yang dilakukan oleh perusahaan multinasional yang beroperasi di Indonesia terkait dengan aktivitas transfer pricing. Penelitian ini menggunakan metode kualitatif dengan menggunakan dua pendekatan, yaitu content analysis dan wawancara. Content analysis bertujuan untuk mendapatkan informasi pengungkapan pihak-pihak yang berelasi dalam laporan keuangan sebagaimana diatur dalam PSAK No. 7 (2015). Data yang digunakan adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang termasuk dalam kategori perusahaan multinasional dan terdaftar di Bursa Efek Indonesia dari tahun 2014-2017. Sementara itu, wawancara dilakukan dengan tujuan untuk mengkonfirmasi data-data yang diperoleh melalui content analysis. Informan dalam wawancara adalah salah satu dosen Politeknik Keuangan Negara STAN yang memiliki keahlian akademis dalam akuntansi perpajakan internasional dan transfer pricing. Penelitian ini menyimpulkan bahwa secara umum perusahaan multinasional yang beroperasi di Indonesia telah mengungkapkan informasi pihak-pihak berelasi dalam laporan keuangannya. Selanjutnya, penilaian kewajaran transaksi dengan pihak berelasi terkait dengan transfer pricing berdasarkan arm’s length principle. Hasil penelitian ini mengindikasikan perlunya pengungkapan yang lebih luas dalam standar akuntansi keuangan di Indonesia dan harmonisasi peraturan perpajakan di Indonesia dengan peraturan perpajakan di negara lain-lain terkait dengan praktek transfer pricing.
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de Graaf, Arnaud, and Paul de Haan. "Fundamental Change in Countries Corporate Tax Framework Needed to Properly Address BEPS." Intertax 42, Issue 5 (May 1, 2014): 306–16. http://dx.doi.org/10.54648/taxi2014032.
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Traditionally, countries impose their corporation tax on an entity-by-entity rather than a group-wide basis. As the taxability of entities, tax bases, and tax rates vary from one country to another, these differences give rise to mismatches, leading to double taxation, but also to non- or almost nontaxation. In practice, however, the overall operation of the countries' divergent corporation tax systems seems to allow MNCs to reduce their overall tax burden by entering into strategic 'Base Erosion and Profit Shifting' operations. In its February 2013 report, the OECD suggests developing a global and comprehensive action plan to provide solutions for realigning international taxation standards with the current global business environment. In its follow-up report of July 2013, the OECD identifies fifteen specific actions. It, however, advocates continuing to maintain the current building blocks of international taxation, including the separate entity approach and the arm's length principle. The question arises whether such an approach would address the issue of BEPS effectively. Another issue is that this will not result in MNCs' profits being fairly allocated between states, given that measures to counter hybrid mismatch arrangements and to strengthen CFC rules mean that an MNCs' residual profit will be attributed to the state in which its top holding company is resident.
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Mangset, Per. "El principi d’arm’s lenght i el sistema de finançament de les arts. Una aproximació comparativa." Debats. Revista de Cultura, Poder i Societat 130, no. 2 (November 15, 2016): 53–72. http://dx.doi.org/10.28939/iam.debats.130-2.4.
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Hanninen, Aleksei. "To What Extent Business Restructurings Fall within the Scope of Transfer Pricing Regulations in Russia?" Intertax 43, Issue 11 (November 1, 2015): 742–55. http://dx.doi.org/10.54648/taxi2015069.
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While Russia's new transfer pricing rules regulated in Chapter V.1 of the Tax Code definitely provide improvements to several transfer pricing issues, many interesting and timely transfer pricing questions, in particular business restructurings, still remain unsolved in the Tax Code. As transfer pricing of business restructurings has not been directly discussed in the Russian case law either, the current legal state in this respect should be considered very ambiguous. In this article, I will discuss to what extent business restructurings may fall within the scope of transfer pricing regulations in Russia. One of the main questions is should the business restructurings be examined as transfers of a going concern or should all the assets transferred in the course of business restructuring be reviewed separately. In addition, while the Tax Code's new transfer pricing rules are to a large extent based on the OECD Transfer Pricing Guidelines, it has its own peculiarities which may be considered troublesome especially from the view point of business restructurings. For instance, the arm's length principle regulated in the Tax Code is applied only to controlled transactions where commodities, services and/or work are being transferred between related parties. As it is very common in business restructurings that intangible assets, e.g., trademarks, goodwill and know-how, are transferred from one company to another, the Tax Code's provision cannot easily be applied to business restructurings.
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Rahayu, Hastanti Agustin, Neni Pancawati, and Syarifudin Syarifudin. "TAX COURT DECISION ON THE PRIMARY DISPUTE OF EXPORT VALUE-ADDED TAX BASE." Berkala Akuntansi dan Keuangan Indonesia 7, no. 2 (September 30, 2022): 160–73. http://dx.doi.org/10.20473/baki.v7i2.32422.
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This study analyzes the content of the tax court decision on the primary dispute on the imposition of the Export VAT tax. A qualitative content analysis method with an inductive qualitative approach was applied. The qualitative content analysis was performed on 17 (seventeen) minutes of tax court decisions from the 2017 decision year, with two categories of Export VAT base disputes, namely corrections to the Export VAT base for foreign currencies and corrections to the Export VAT base for affiliated transactions. Whereas in the category of tax primary disputes, the export VAT base on foreign currency maintains the tax authorities' correction. This is related to the concept of substance over form, as well as the VAT Law's regulations in calculating the VAT base in rupiah, which is exchanged at the PMK rate upon acknowledgment of the BKP or JKP submission transaction. Meanwhile, the category of tax primary dispute Export VAT base on affiliated transactions rejects the taxpayer's application because the comparison company data does not comply with the OECD Transfer Pricing Guideline and does not meet the arm's length principle. The Tax Court Judge's decision is following Article 7 of Law no. 14/2002. In which, the decision is based on the results of the assessment of evidence, the relevant tax laws and regulations, and the judge's conviction which is based on the assessment of the evidence and following the tax laws and regulations.
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Ooi, Can-Seng. "The Changing Role of Tourism Policy in Singapore's Cultural Development: From Explicit to Insidious." Tourism Culture & Communication 19, no. 4 (November 27, 2019): 231–42. http://dx.doi.org/10.3727/194341419x15542140077648.
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In the last three decades, Singapore has transformed from a cultural desert to a global arts city, thanks significantly to tourism. The Singapore Tourism Board was proactively shaping the cultural dynamics and policy of Singapore until 2012. But since then its official role in the country's arts and cultural development almost disappeared. The disappearance of tourism interests in cultural development stems apparently from years of resistance, dialogues, and negotiation. This study argues that the tourism authorities are still maintaining influence in the cultural dynamics and development of Singapore by reframing its involvement. It insidiously asserts its influence by enticing members of the arts community with resources, opportunities, and economic support to participate in the tourism industry. This article provides a dialogical understanding of how tourism has shaped Singapore's cultural dynamics. Cultural dynamics and tourism development in Singapore must be understood within economic and social engineering perimeters defined by the government. The tourism authorities do not only work with other government authorities, they use similar techniques in managing and controlling cultural development in the city-state. The Bakhtinian Dialogic Imagination is the heuristic that organizes and structures the complex and dynamic tourism–culture relations in this study. Three dialogical concepts—carnivalesque, heteroglossia, and polyphony—are used. Besides documenting the ongoing evolution of tourism in the cultural development of Singapore, this study questions the effectiveness of the arm's length approach to managing cultural development. The Singapore case shows that there are subtle economic and political ways to go round that principle.
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王保鍵, 王保鍵. "政府捐助財團法人之臂距原則與協力治理：以客家基金會為例." 第三部門學刊 25, no. 25 (March 2020): 025–56. http://dx.doi.org/10.53106/181109402020030025002.
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Van Thiel, Sandra, and Amanda Smullen. "Principals and Agents, or Principals and Stewards? Australian Arms Length Agencies’ Perceptions of Arm’s Length Government Instruments." Public Performance & Management Review 44, no. 4 (February 11, 2021): 758–84. http://dx.doi.org/10.1080/15309576.2021.1881803.
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Hansen, Robin F. "Taking More than They Give: MNE Tax Privateering and Apple's “Ocean” Income." German Law Journal 19, no. 4 (July 1, 2018): 693–726. http://dx.doi.org/10.1017/s2071832200022859.
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Following a three-year investigation, on August 30, 2016, the European Commission (EC) released its decision in the Ireland-Apple State aid case. The EC found that Ireland had breached the Treaty on the Functioning of the European Union because the manner in which Ireland had determined the tax payable by two Apple subsidiaries was not consistent with the arm's length principle and/or it was not based on objective criteria. This meant that Ireland had selectively favored Apple and provided the firm with State aid. The EC decision provides an example of how aggressive multinational enterprise (MNE) tax minimization is anti-competitive. The Ireland-Apple case also provides an illustration of how a lack of transparency and incoherency in MNE definition contribute to aggressive MNE tax minimization. States' reactions to the EC decision are further telling because they show how MNE tax minimization engages the self-interest of States. This suggests that efforts to combat aggressive MNE tax minimization, such as the OECD's Base Erosion and Profit-Shifting Action Plan, face complex State motivations in effecting change on the international level. Profit haven States have the most to lose if MNE tax minimization is effectively addressed. In addition, MNE home States may be at times loath to support changes to the system which favors “their” MNEs at the expense of other States' tax revenues. It is as if some home States view MNEs as their privateers, with such MNEs operating internationally under the tacit approval of their home States to aggressively avoid paying taxes to other countries. Home State leadership may be mistaken in thinking that MNE tax minimization is in their favor because MNEs are largely free agents and aggressive MNE tax minimization is dearly costing nearly all states.