Effective Tax Rates (ETR) strategies are often based on easily applied one-sided TP methodologies, which typically test the earnings of Source Country
{"Image DocumentName": "Effective Tax Rates (\u2018ETR\u2018) strategies are often based on easily applied one-sided TP methodologies, which typically test the earnings of Source Country affiliates.", "Image ImageDescription": "These strategies are precisely what was contemplated in the work of the LofN, which is the model of OECD/UN model treaties. Today, MNEs are commonly pilloried for base stripping Source Countries. October 2013.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}