The Resource A look at cost sharing in the OECD discussion draft

A look at cost sharing in the OECD discussion draft

Label
A look at cost sharing in the OECD discussion draft
Title
A look at cost sharing in the OECD discussion draft
Creator
Subject
Language
eng
Summary
This article analyses the key changes in the new OECD discussion draft that aims to align the guidelines on cost sharing with recent changes regarding intangibles and risk allocation
Citation source
In: Tax notes international. - Falls Church. - Vol. 78 (2015),
http://library.link/vocab/creatorName
Wittendorff, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • cost sharing arrangement
  • intangibles
  • risk
Label
A look at cost sharing in the OECD discussion draft
Instantiates
Publication
Label
A look at cost sharing in the OECD discussion draft
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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