GILTI Conscience Podcast | Talking Transfer Pricing and the Arm’s Length Principle With Mike McDonald

In the new episode of our tax podcast, “GILTI Conscience,” EY’s Michael McDonald discusses whether the OECD’s DEMPE transfer pricing guidelines are being properly interpreted, including whether some jurisdictions are placing too much emphasis on functions, and not enough on capital at risk and other factors. Additional topics include whether the DEMPE guidelines really can produce more consistent, fair results across jurisdictions.
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