The Resource Behind the OECD's attack on global formulary apportionment
Behind the OECD's attack on global formulary apportionment
Resource Information
The item Behind the OECD's attack on global formulary apportionment 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 Behind the OECD's attack on global formulary apportionment 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
- 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
- Language
- eng
- Label
- Behind the OECD's attack on global formulary apportionment
- Title
- Behind the OECD's attack on global formulary apportionment
- 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
- Label
- Behind the OECD's attack on global formulary apportionment
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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/Behind-the-OECDs-attack-on-global-formulary/yIJ4zMOFEKk/" 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/Behind-the-OECDs-attack-on-global-formulary/yIJ4zMOFEKk/">Behind the OECD's attack on global formulary apportionment</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/Behind-the-OECDs-attack-on-global-formulary/yIJ4zMOFEKk/" 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/Behind-the-OECDs-attack-on-global-formulary/yIJ4zMOFEKk/">Behind the OECD's attack on global formulary apportionment</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>
