Prescriptive Pricing and Stabilisation Clauses in Investment Agreements

Prescriptive Pricing and Stabilisation Clauses in Investment Agreements

‘Prescriptive’ pricing methods, which employ reference prices and fixed margins for tax purposes, have gained prominence as a pragmatic approach to combatting commodity trade mispricing and tax evasion, especially for countries with limited tax administration capabilities. While these methods hold p...

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Detalles Bibliográficos
Publicado en:URI:https://journals.openedition.org/poldev,
Autores principales: Musselli, Irene, Mariottini de Oliveira, Victor S.
Formato: Article ou chapitre numérique
Lenguaje:Anglais
Publicado: International Development Policy | Revue internationale de politique de développement 2024
Materias:
foreign direct investment (FDI)
tax evasion
tax and development
commodities
illicit financial flows (IFFs)
trade mispricing
global taxation governance
tax administration
prescriptive pricing
international investment law
stabilisation
Acceso en línea:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM

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https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.4000/11q9b
https://ezproxy.univ-orleans.fr/login?url=https://journals.openedition.org/poldev/6593

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