Activity: Talk or presentation › Invited talk › Professional
In the general discussion on fair taxation, what is “fair” is not defined, vague and as a result, subjective. The arm’s length principle tries to objectively determine transfer prices for intercompany transactions through conducting a comparability analysis. However, its application may be subject to different interpretations and choices made among stakeholders. Clive will discuss various transfer pricing examples in the context of fairness and ethics.