The Resource Arm's length compensation for the restructuring itself : OECD note 2

Arm's length compensation for the restructuring itself : OECD note 2

Label
Arm's length compensation for the restructuring itself : OECD note 2
Title
Arm's length compensation for the restructuring itself : OECD note 2
Creator
Subject
Language
eng
Summary
The second issues note discusses the application of the arm's length principle and the Transfer Pricing Guidelines to the restructuring itself, in particular the circumstances in which at arm's length the restructured entity would receive compensation for the transfer of functions, assets and/or risks, and/or an indemnification for the termination or substantial renegotiation of the existing arrangements
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
Language note
English
http://bibfra.me/vocab/lite/organizationName
Baker & McKenzie
http://library.link/vocab/subjectName
  • arm's length principle
  • reorganization
  • transfer pricing
Label
Arm's length compensation for the restructuring itself : OECD note 2
Instantiates
Publication
Label
Arm's length compensation for the restructuring itself : OECD note 2
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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