Notes on related parties and transfer pricing in anti-dumping investigations
Xuất bản: tháng 7 29, 2026
Tóm tắt
This study examines the provisions of the WTO Anti-Dumping Agreement concerning related party transactions and contrasts them with internationally accepted transfer pricing principles, particularly those outlined in the OECD Transfer Pricing Guidelines as applied to income taxation. The study aims to highlight the differing approaches and applications of these two systems when addressing the shared challenge of related party transactions. By analyzing these distinctions, the study provides insights into the complexities and implications of applying anti-dumping and transfer pricing frameworks in international trade and taxation contexts.
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3.
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4. ADA (n 1), art. 3.1.
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6.
6. ADA (n 1), art. 2.4.
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8.
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9.
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14.
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19.
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