The Resource Arm's length - how long?

Arm's length - how long?

Label
Arm's length - how long?
Title
Arm's length - how long?
Creator
Subject
Language
eng
Summary
The article deals with the origin of the arm's lenght principle, its justification in OECD Guidelines and US Regulations. Problems with different application of transfer pricing rules in different countries are discussed. The author sees few solutions within the ambit of the arm's length principle, in reducing the impact of transfer pricing through the introduction of regional rather than national corporate tax system, or in alternative methods of profit allocation
Citation source
Bound in: Staaten und Steuern. - Heidelberg : C.F. Muller, 2000 ; p. 1043-1065
http://library.link/vocab/creatorName
Hamaekers, H.M.A.L
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
Label
Arm's length - how long?
Publication

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