The Resource Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
Resource Information
The item Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book provides an in-depth analysis of the concept of "associated enterprises" in article 9 of the OECD Model Tax Convention. It deals with this concept in article 9 of the OECD Model, company law, customs, IFRS and the Common Consolidated Corporate Tax Base. The study also discusses the historical development of the term "associated enterprises" and analyses the domestic concept of Brazil, China, Germany, India, the Netherlands, Sweden, the United Kingdom and the United States
- Language
- eng
- Label
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Title
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Language
- eng
- Summary
- This book provides an in-depth analysis of the concept of "associated enterprises" in article 9 of the OECD Model Tax Convention. It deals with this concept in article 9 of the OECD Model, company law, customs, IFRS and the Common Consolidated Corporate Tax Base. The study also discusses the historical development of the term "associated enterprises" and analyses the domestic concept of Brazil, China, Germany, India, the Netherlands, Sweden, the United Kingdom and the United States
- http://library.link/vocab/creatorName
- Dwarkasing, R.S.J
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- associated enterprises
- transfer pricing
- arm's length principle
- IFRS
- treaty interpretation
- customs value
- CCCTB
- Label
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Extent
- XIV, 608 p.
- Isbn
- 9789081782401
- Label
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Extent
- XIV, 608 p.
- Isbn
- 9789081782401
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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/Associated-enterprises--a-concept-essential-for/HFN2mUJn4xg/" 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/Associated-enterprises--a-concept-essential-for/HFN2mUJn4xg/">Associated enterprises : a concept essential for the application of the arm's length principle 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/Associated-enterprises--a-concept-essential-for/HFN2mUJn4xg/" 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/Associated-enterprises--a-concept-essential-for/HFN2mUJn4xg/">Associated enterprises : a concept essential for the application of the arm's length principle 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>
