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Search ters w |ntertax Home >All journals > intertax > 27(12)> Transfer Pricing and Anti-abuse Rules eatcookies, please vie INTERTAX GENERAL EDITOR: ANA PAULA DOURADO Be er aed UE Persea CS See eter Me 1) Ml pero Se ee eee ied et | Tncome Tax Low: A Reappraisal Se ee 210 } Pea coal ee ee Ce aaa Fe eae eee eeee aera anise pales pate ae PO peor 71:9.d arene ee tantntinetamninn meaatiae ord Ps) ee ee ee ees Fey ere a eee eet mente) LUCHTERHAND De Aten dniWe use cookies on this site to provide you with an informative and engaging experience and also to help us to continually improve our site for you, Without allowing cookies certain features ofthe site wll not be available, To learn more about how we use cookies, please view our cookie policy. By clicking on ‘I AGREE; you consent to our use of cookies on this device in accordance wit our policy “service fee may apply Transfer Pricing and Anti-abuse Rules Lioubov Pogorelova lntertax Volume 37, Issue 12(2008) pp. 683 ~ 693, Intps://dolorg/t0.54648/taxi2009069 Copy citation to clipboard | Export citation to RIS Abstract The article examines the interaction of domestic anti-abuse rules with Article 9 of the Organization for Economic Cooperation and Development (OECD) Model Convention. To be considered non-abusive, a transaction must do more than satisly domestic anti-abuse provisions. It must also pass the test under the treaty rule that incorporates paragraphs 1.36-L41 ofthe OECD Transfer Pricing Guidelines. If tax authorities may nat re-characterize transactions under domestic law, they may do so under a treaty, which may broaden the power of tax authorities to re-characterie transactions. ExtractWe use cookie cookies, please view our policy s site to provide you with an informative and engagi 1 cookies certain features o 1 cookie policy By clicking on I AGREE; y g experienc out how we use ‘Transfer Pricing and Anti-abuse Rules Lioubov Pogerelvet “The ri enn nation of mts a wt Ate 9 th Ori {o1CD: add Cnn Tse sociation met Some tena des oases a peas Sec 41 fe OECD Tan Prag Geta i ny fet erty a ta echt ratio a a th) dew a at hm ade eo of ‘The Organisation for Feonomic Cooperation and Devel pment (OECD) published raster Pricing Guidelines therialer ‘TP Guidelines) to puie txpayecs and tax suthrites through te mat of completes of casket Drs tascam, Io addition, the OBCD elesed the 2009 Transfer Pricing Aspects of Business Reva triage: Discusion Draft fr Public Comment there Jnafee ‘Discusion Dist) to feitate dialogue eng taspayen, goverment, and sademis std t0 belp tele the tecsion tae stems fon the condi objec tier of taxpayers and tx athoriie when sraruing snd sestinaing bonnes eetactcing trasctone Purguiphs LSG-LA1 of che TP Guselne and Note 4 ofthe Discsion Det provide xamples of reticle Ing eansacrionsuadertaken by tational enteric, (MINES) bur eterna ees guidance with respect fre ‘huaceiaton of ansctios by fazer "When deme law dew net contin snt-bure peo visions ot when thee sti proviions may Be Inerpered Giferny fam hase under Arie 9a he ‘OECD Made Canveasion, a depced bythe excepin! Ceeamstance ia paragraph 137 the Discs De ‘xauthoctes may seehaacterize bine eserueung> under reat Thisetesiveaplicacionefaneavoidane futher when seroinsng atl teaneacion nde ‘aken by expapes and cre op unbalanced exeeonment J which the exper ef aaa ustoveutble position “This atice agus tae tax authors ca ue te te ute provision under Anicie 9 as genet sntrase sm fr Bn: Coprto an Dent rove. To suppere tir, che ail defends the flo Ing vatement: 1) anti-aveidnce is prper of x cety td of Atle 9; (2) the sem length pine and Che {we exceptional sscstncs in he TP Guidelines sce the anne tety tle and (3) Ariel 9 may expand Canin ihe. Once it proved tat Artie 9 maybe wed gene aaabueprvisan his cle emis the Incesction of ety sniabue tle wit domes at ‘hae provisions in general and ten exalts» cneep (sal armor aie appies to Arie 9 2. INTERACTION oF TAX TREATIES ano Dontsric Law 2.1. Anti-avoidance Is a Purpose of aTreaty ‘and of Article 9 2A. Overew “Thuy section deccies (1) whether antcvetance 2 psp fs taty and (2) wheter aotiavelance i Pcp of Arve 9. With pec tothe se pt, he fect argon tha ancbaoidane ia porpte aa ery. “To apport ehearpamene, frases onthe Selling 0) here a8 eplo (o) penton of aatenoscence beng = psp of «trent inthe OECD Commentary to Aetle and) inelnin af pci aniabane provisions wihin she tee a ety and (2) che genera ante provisien of ubzance ove form peeves teas ply. With erpect tthe seen! pnt the ttn segue th Bt toidance is + purpoe of Atle 9. dors 4 by ching nd also to help us to continually improve he site wil not be available, To learn more consent t0 our use of cookies on this device in accordance wit We use cookies on this site to provide you with an informative and engaging experience and also to help us to continually improve ‘ur site for you. Without allowing cookies certain features ofthe site will not be availabe. To learn more about how we use cookies, please view our cookie policy. 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