The Resource Business restructurings : options and practice - part 2

Business restructurings : options and practice - part 2

Label
Business restructurings : options and practice - part 2
Title
Business restructurings : options and practice - part 2
Creator
Subject
Language
eng
Summary
Part 2 of this article examines the evolution of the OECD Transfer Pricing Guidelines over the years that resulted in the new 2017 edition, and the existing regional and local specific regulations affecting business restructurings. The article uses two case studies to illustrate the issues that arise regarding such restructurings
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 9 ; p. 554-565
http://library.link/vocab/creatorName
  • Offermanns, R.H.M.J
  • Moniz, R. Botelho
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • reorganization
  • ECJ case law
  • economic substance
  • valuation
  • risk
  • tangible property
  • intangibles
  • pharmaceutical industry
Label
Business restructurings : options and practice - part 2
Instantiates
Publication
Label
Business restructurings : options and practice - part 2
Publication

Library Locations

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