The Resource Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing

Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing

Label
Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
Title
Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
Creator
Subject
Language
eng
Summary
This thesis demonstrates the diverging adherence to contracts of the Organization of Economic Cooperation and Development (OECD) and US in risk allocation for transfer pricing purposes as featured in Base Erosion and Profit Shifting (BEPS) Actions 8-10, specifically Action 9: BEPS contra U.S. Treasury approach
http://library.link/vocab/creatorName
Lincoln, C.E.A. (IV)
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • transfer pricing
  • risk
  • BEPS Action Plan
  • case law
Label
Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
Instantiates
Publication
Extent
93 p.
Label
Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
Publication
Extent
93 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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