{"title":"BEFIT 指令：转让定价的游戏规则改变者还是无关紧要的嗡嗡声？","authors":"J. Provencher, A. Mulky Dange, S. Kuijper","doi":"10.59403/zf1zf5","DOIUrl":null,"url":null,"abstract":"The recently proposed BEFIT legislation in the European Union seeks to standardize tax bases and simplify transfer pricing rules for large multinational enterprises. This article delves into potential challenges of this proposition, mainly focusing on its implications from a transfer pricing perspective. Challenges around the coexistence of varying transfer pricing rules, the interplay between BEFIT and Pillar Two, and uncertainties surrounding dispute resolutions are explored.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"81 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The BEFIT Directive: A Game Changer for Transfer Pricing or an Irrelevant Buzz?\",\"authors\":\"J. Provencher, A. Mulky Dange, S. Kuijper\",\"doi\":\"10.59403/zf1zf5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The recently proposed BEFIT legislation in the European Union seeks to standardize tax bases and simplify transfer pricing rules for large multinational enterprises. This article delves into potential challenges of this proposition, mainly focusing on its implications from a transfer pricing perspective. Challenges around the coexistence of varying transfer pricing rules, the interplay between BEFIT and Pillar Two, and uncertainties surrounding dispute resolutions are explored.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"81 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/zf1zf5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/zf1zf5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The BEFIT Directive: A Game Changer for Transfer Pricing or an Irrelevant Buzz?
The recently proposed BEFIT legislation in the European Union seeks to standardize tax bases and simplify transfer pricing rules for large multinational enterprises. This article delves into potential challenges of this proposition, mainly focusing on its implications from a transfer pricing perspective. Challenges around the coexistence of varying transfer pricing rules, the interplay between BEFIT and Pillar Two, and uncertainties surrounding dispute resolutions are explored.
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