The Resource Allocation of functions and risks within multinational enterprises : Australia

Allocation of functions and risks within multinational enterprises : Australia

Label
Allocation of functions and risks within multinational enterprises : Australia
Title
Allocation of functions and risks within multinational enterprises : Australia
Creator
Subject
Summary
Amongst the questions that arise in practice regarding tax planning and transfer pricing is the issue of whether a certain function or risk must be performed, or must be present, in a certain state. Another related, but not identical, issue is whether such a function or risk may be transferred by a group company that is resident in one state to another group company that is resident in another state. In addition, if such transfer is permitted, another issue is the tax treatment of that transfer
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 5 (1998),
http://library.link/vocab/creatorName
Anderson, P
Language note
English
http://library.link/vocab/subjectName
  • functional analysis
  • tax planning
  • transfer pricing
  • profit shifting
Label
Allocation of functions and risks within multinational enterprises : Australia
Instantiates
Publication
Label
Allocation of functions and risks within multinational enterprises : Australia
Publication

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