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Benchmarking Marketing Intangibles: Need for Coordinated Transfer Pricing Regimes
2017
VISION Journal of Indian Taxation
Tax competitive policies can be effective in cases of a collaborated cross-border effort with international consensus on minimum thresholds and mechanisms for cross-country cooperation. However, aggressive uncoordinated tax competitiveness destroys value and shrinks the growth and prosperity of the industry. Hence, there is a need for tax certainty and common standards in international transfer pricing. The OECD has provided a framework for countries to move towards universal tax regimes that
doi:10.17492/vision.v3i2.7900
fatcat:3altenriejf5tkjx4leyqv75eu