The Resource Challenging the OECD's arm's-length principles

Challenging the OECD's arm's-length principles

Label
Challenging the OECD's arm's-length principles
Title
Challenging the OECD's arm's-length principles
Creator
Subject
Language
eng
Summary
The OECD Council on July 22, 2010, approved changes to the arm's-length principle in revisions to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This article discusses four suggestions for modifying the arm's-length principle involving the following issues: applying the principle to contribution analysis; interrelationship between intercompany autonomy and company bargaining positions; the transfer of intermediate goods and work-in-process inventories and the integrated production of highly specialized goods; economies of scale in oligopolistic conditions
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
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • arm's length principle
Label
Challenging the OECD's arm's-length principles
Instantiates
Publication
Label
Challenging the OECD's arm's-length principles
Publication

Library Locations

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