The Resource Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1

Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1

Label
Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
Title
Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
Creator
Subject
Language
eng
Summary
The author uses a game model involving four coin flips to show how the payoff for participants taking risk increases with the certainty of favourable outcomes. The model offers support for a recent OECD discussion draft on identifying risk in commercial transactions by highlighting how the rational decisions made in arm's-length transactions involving investments in hard-to-value intangibles contrast with decisions sometimes made by related parties in comparable circumstances
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
http://library.link/vocab/creatorName
Breslin, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • risk management
  • arm's length principle
  • transfer pricing
  • intangibles
  • hard-to-value intangibles
Label
Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
Instantiates
Publication
Label
Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
Publication

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      52.3736660 4.9336932
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