The Resource 2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?

2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?

Label
2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
Title
2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
Creator
Subject
Language
eng
Summary
This second article, in a series of three, discusses what the revised guidance from the OECD means for taxpayers and practitioners. Particulary, the new Chapter IX, which provides guidance on how to apply the arm's length principle to business restructurings
Citation source
In: Transfer pricing international journal. - London. - Vol. 11 (2010),
http://library.link/vocab/creatorName
  • Hickman, A
  • Murray, R
  • Neighbour, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • arm's length principle
  • reorganization
Label
2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
Instantiates
Publication
Label
2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
Publication

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