The Resource Behind the OECD's attack on global formulary apportionment

Behind the OECD's attack on global formulary apportionment

Label
Behind the OECD's attack on global formulary apportionment
Title
Behind the OECD's attack on global formulary apportionment
Creator
Subject
Language
eng
Summary
The OECD's pessimism about the success of global formulary apportionment pervades the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines). Despite the OECD's harsh words, the authors persist with the analysis of this transfer pricing method
Citation source
In: Journal of international taxation. - New York. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • formulary apportionment
  • arm's length principle
Label
Behind the OECD's attack on global formulary apportionment
Instantiates
Publication
Label
Behind the OECD's attack on global formulary apportionment
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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