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Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation?
This minor-dissertation contends that the arm's length principle is not being interpreted and applied in transfer pricing practice as intended by the OECD in its 2022 Transfer Pricing Guidelines (the TPG).1 Whether deliberate or unintentional, such a divergence has the potential to become permanent...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2024
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| _version_ | 1867613191003963392 |
|---|---|
| access_status_str | Open Access |
| author | Ball, Gavin |
| author2 | Hattingh, Johann |
| author_browse | Ball, Gavin Hattingh, Johann |
| author_facet | Hattingh, Johann Ball, Gavin |
| author_sort | Ball, Gavin |
| collection | Thesis |
| description | This minor-dissertation contends that the arm's length principle is not being interpreted and applied in transfer pricing practice as intended by the OECD in its 2022 Transfer Pricing Guidelines (the TPG).1 Whether deliberate or unintentional, such a divergence has the potential to become permanent and has been exacerbated, accelerated, and entrenched by the OECD's work on digitalisation as part of the BEPS Project, with concomitant emphasis on the concept of value creation. Increased complexity in the OECD's guidance on the control of risk has also contributed to such divergence. Ultimately, there may be tacit recognition by the OECD itself of the economic reality of how MNE's operate and the challenges associated with applying the separate entity principle in group context. This has contributed, it is suggested, to increasing tolerance of and even promotion of profit-split approaches, both conceptually and in practice. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/39211 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:13.078Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/39211 Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? Ball, Gavin Hattingh, Johann International Taxation This minor-dissertation contends that the arm's length principle is not being interpreted and applied in transfer pricing practice as intended by the OECD in its 2022 Transfer Pricing Guidelines (the TPG).1 Whether deliberate or unintentional, such a divergence has the potential to become permanent and has been exacerbated, accelerated, and entrenched by the OECD's work on digitalisation as part of the BEPS Project, with concomitant emphasis on the concept of value creation. Increased complexity in the OECD's guidance on the control of risk has also contributed to such divergence. Ultimately, there may be tacit recognition by the OECD itself of the economic reality of how MNE's operate and the challenges associated with applying the separate entity principle in group context. This has contributed, it is suggested, to increasing tolerance of and even promotion of profit-split approaches, both conceptually and in practice. 2024-03-08T07:38:20Z 2024-03-08T07:38:20Z 2023 2024-03-08T07:01:50Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/39211 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | International Taxation Ball, Gavin Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? |
| thesis_degree_str | Master's |
| title | Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? |
| title_full | Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? |
| title_fullStr | Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? |
| title_full_unstemmed | Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? |
| title_short | Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? |
| title_sort | is there a divergence between the oecd transfer pricing guidelines and post beps interpretation of the arm s length principle in oecd materials with emphasis on the control of risk and value creation |
| topic | International Taxation |
| url | http://hdl.handle.net/11427/39211 |
| work_keys_str_mv | AT ballgavin isthereadivergencebetweentheoecdtransferpricingguidelinesandpostbepsinterpretationofthearmslengthprincipleinoecdmaterialswithemphasisonthecontrolofriskandvaluecreation |