The Resource Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle

Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle

Label
Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
Title
Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
Creator
Subject
Language
eng
Summary
This article takes the position that Example 17 (on intangibles) of the OECD Transfer Pricing Guidelines (2017), which focuses on the issue of control over a research activity and the relationship between control and entitlement to ownership of an intangible and the revenues it generates, is not grounded in theory or in empirical evidence under the arm's length principle
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 5 ; p. 191-205
http://library.link/vocab/creatorName
Musselli, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • anti-avoidance
  • arm's length principle
  • intangibles
  • control
Label
Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
Instantiates
Publication
Label
Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
Publication

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