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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

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
Creator
Subject
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
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • associated enterprises
  • OECD Model
  • 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
Instantiates
Publication
Extent
XIV, 608 p.
Isbn
9789081782401
Label
Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
Publication
Extent
XIV, 608 p.
Isbn
9789081782401

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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