The Resource Challenging the OECD's arm's-length principles
Challenging the OECD's arm's-length principles
Resource Information
The item Challenging the OECD's arm's-length principles 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 Challenging the OECD's arm's-length principles 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 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
- Language
- eng
- Label
- Challenging the OECD's arm's-length principles
- Title
- Challenging the OECD's arm's-length principles
- 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
- Label
- Challenging the OECD's arm's-length principles
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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/Challenging-the-OECDs-arms-length/60PniZ_XLhc/" 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/Challenging-the-OECDs-arms-length/60PniZ_XLhc/">Challenging the OECD's arm's-length principles</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/Challenging-the-OECDs-arms-length/60PniZ_XLhc/" 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/Challenging-the-OECDs-arms-length/60PniZ_XLhc/">Challenging the OECD's arm's-length principles</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>
