The Use of Paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the Application of Transfer Pricing Rules

Rojo, Luis Alberto Durán; Nina, Paul Nina

doi:10.54648/taxi2020056

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“…Transfer pricing facilitates internal performance measurement and evaluation. By attributing revenues and costs accurately, TNCs can assess the performance of individual entities, products, or business segments, aiding decision-making and resource allocation (Durán R, 2020).…”

Section: Internal Performance Measurementmentioning

confidence: 99%

Contemporary Technologies and Society: Innovations, Artificial Intelligence, and Challenges

2023

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The collective monograph elucidates the trends in the formation and development of the digital society in the 21st century, and the role of information and communication technologies therein. Presently, information and innovative technologies are shaping more efficient management mechanisms, expanding access to healthcare, education, science, culture, and banking, enhancing the quality of public services, and broadening communication and information access capabilities.The research findings presented in the monograph underscore the significance and necessity of digital technologies for the welfare of the population and economic development. Today, information and innovative technologies are integrated into business processes across virtually all spheres of activity, as they enhance decision-making efficiency. Information technologies enable any activity to be conducted online, facilitating solutions to social issues by easing access to education through remote learning, local government services through e-governance, electronic registration systems, medical services via digital health systems, and the provision of electronic financial and banking services.The first chapter of the monograph analyses the current state and prospects of using information and innovative technologies in education, presents research results on the application of artificial intelligence, machine learning, nanotechnologies, and virtual reality in higher education training. It also highlights the nuances of developing digital competencies among schoolchildren and students.The second chapter is dedicated to the application of information and innovative technologies in economics and management, examining their impact on the economy of the information society. The digital economy is grounded on information and communication technologies that facilitate ecommerce through the operation of electronic digital devices, tools, and automated systems.The third chapter contemplates the theoretical concepts of employing information and innovative technologies in society at large, considering their influence in fields such as ecology, social issues, psychology, and professional adaptation to digital existence.The fourth chapter is devoted to the utilization of artificial intelligence, studying its societal impact and evaluating potential opportunities and risks. Particular attention is given to the status and prospects of artificial intelligence in education, manufacturing, medical fields, and the development of communicative competencies.The fifth chapter of the monograph focuses on contemporary technologies in physical education, sports, and physical rehabilitation, which are paramount in the context of ensuring effective approaches to physical development, rehabilitation, and fostering a healthy lifestyle approach.

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Section: Internal Performance Measurementmentioning

confidence: 99%

Contemporary Technologies and Society: Innovations, Artificial Intelligence, and Challenges

2023

View full text Add to dashboard Cite

show abstract

The Use of Paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the Application of Transfer Pricing Rules

Cited by 1 publication

References 0 publications

Contemporary Technologies and Society: Innovations, Artificial Intelligence, and Challenges

Contemporary Technologies and Society: Innovations, Artificial Intelligence, and Challenges

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