The Resource 2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]

2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]

Label
2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
Title
2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
Creator
Subject
Language
eng
Summary
This article is the last in a series of three discussing what the revised guidance from the OECD means for taxpayers and practitioners. The article concentrates on the remainder of Chapter IX, looking at the transfer pricing of business restructurings. It focusses on identifying where, according to the OECD, a business restructuring could lead to an indemnification payment or exit charge
Citation source
In: Transfer pricing international journal. - London. - Vol. 12 (2011),
http://library.link/vocab/creatorName
Hickman, A.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • reorganization
  • arm's length principle
Label
2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
Instantiates
Publication
Label
2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
Publication

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