V. Chand

Discipline

Gestion et management (13) Economies et finances (11) Droit (5) Sociologie (4) Science politique (4) Sciences de l'information et de la communication (3)

Type de document

Articles (50) Rapports (3) Livres et chapitres d'ouvrages (1)

Co-auteur

Date

Source

Mot-clé

Transfer pricing (11) lumière (10) Light (10) bénéfice (9) Profit (9) profit (9) taxe (8) affectation (8) entreprise (6) Rules (6) Rules (6) Impact (6) Business (6) Models (6) puits (5) test (5) politique (5) intérêts (5) analyse (5) abords (agglomération) (5) Article (5) Interest (5) Grammar, Comparative and general--Article (5) Article (5) Analysis (5) traité (4) plan (4) économie (4) méthode (4) taux (4)

Documents écrit par V. Chand (51) | parle de V. Chand (0)

Risk Management at a Time of Systemic Uncertainty: Transfer Pricing Implications of Intra-Group Reinsurance Quota Share Arrangements
E Siravo et al. (1 janv. 2022)
Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the various challenges
V. Chand et al. (1 janv. 2022)
Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments
C. Martin et al.
Answering Eight Key Questions about Transfer Pricing during the COVID-19 Era
J. García Berdonce et al. (6 juil. 2021)
Interest Rate Benchmarking for Transfer Pricing Purposes: A Comparison between the Loan and the Bond Approach
T. Petrakos et al. (18 juin 2021)
The Revamping of Public CbCR in Europe: much ado about nothing?
V. Chand et al. (1 juin 2021)
Pillar II podcast: Are minimum taxes the future?
V. Chand (11 mars 2021)
The UN Proposal on Automated Digital Services: Is It in the Interest of Developing Countries?
V. Chand et al. (5 mars 2021)
Taxing Artificial Intelligence and Robots: Critical assessment of Potential Policy Solutions and Recommendation for Alternative Approaches
V. Chand et al. (22 déc. 2020)
Pillar I of the Digital Debate: Its consistency with the value creation standard as well as the way forward
V. Chand et al. (24 nov. 2020)
Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate
V. Chand et al. (6 nov. 2020)
The Pillar Two Mechanism in Light of the Blueprint – A Case Study
V. Chand et al. (6 nov. 2020)
Pillar II of the Digital Debate: Our View on the Approach Towards Blending and Substance Carve Outs to Determine Effective Tax Rates
V. Chand et al. (18 sept. 2020)
Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?
V. Chand et al. (30 juil. 2020)
International Tax Competition in light of Pillar II of the OECD project on Digitalization
V. Chand et al. (14 mai 2020)
Uber Drivers: Employees or Independent Contractors?
A. Reis et al. (3 avr. 2020)
The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World
V. Chand et al. (30 mars 2020)
Impact of Pillar I on Decentralized MNE Consumer Facing (Goods) Business Models: An Initial Assessment Through an Illustration
V. Chand (28 févr. 2020)
Impact of Pillar I on Centralized Consumer Facing (Goods) Business Models: An Initial Assessment Through an Illustration
V. Chand (27 févr. 2020)
Comments to Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) - Pillar Two
L. De Broe et al. (3 déc. 2019)
Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendations for a Simplified Residual Profit Split Method
V. Chand (18 nov. 2019)
Achieving Certainty in an Uncertain Profit Allocation Environment
V. Chand (18 nov. 2019)
Secretariat Proposal for a “Unified Approach” under Pillar One – Comments on the Public Consultation Document
R. Danon et al. (12 nov. 2019)
The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework
V. Chand et al.
Does the Transactional Profit Split Method Apply to Centralized Business Models?
V. Chand et al. (31 juil. 2019)

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