The Resource Arbitrage and transfer pricing
Arbitrage and transfer pricing
Resource Information
The item Arbitrage and transfer pricing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Arbitrage and transfer pricing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- Examination of one example of arbitrage stemming from differences between US transfer-pricing rules and the rules that other jurisdictions apply to evaluate transfer pricing. The question is asked whether the US should find a problem in this arbitrage. On the assumption that a problem does exist, it is examined what the US might choose to do about it, given other tax policy considerations
- Language
- eng
- Label
- Arbitrage and transfer pricing
- Title
- Arbitrage and transfer pricing
- Language
- eng
- Summary
- Examination of one example of arbitrage stemming from differences between US transfer-pricing rules and the rules that other jurisdictions apply to evaluate transfer pricing. The question is asked whether the US should find a problem in this arbitrage. On the assumption that a problem does exist, it is examined what the US might choose to do about it, given other tax policy considerations
- Citation source
- In: Report of proceedings of the first world tax conference report : taxes without borders. - Toronto. - (2000) ; p. 35:1-35:10
- http://library.link/vocab/creatorName
- Rosenbloom, H.D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax arbitrage
- transfer pricing
- tax policy
- Label
- Arbitrage and transfer pricing
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Arbitrage-and-transfer-pricing/9Ai5Oi4iD2A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Arbitrage-and-transfer-pricing/9Ai5Oi4iD2A/">Arbitrage and transfer pricing</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Arbitrage-and-transfer-pricing/9Ai5Oi4iD2A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Arbitrage-and-transfer-pricing/9Ai5Oi4iD2A/">Arbitrage and transfer pricing</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
