The Resource Evaluating whether a distribution affiliate pays arm's-length prices for mining products
Evaluating whether a distribution affiliate pays arm's-length prices for mining products
Resource Information
The item Evaluating whether a distribution affiliate pays arm's-length prices for mining products 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 Evaluating whether a distribution affiliate pays arm's-length prices for mining products 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
- This article considers the three basic approaches for evaluating whether a mining affiliate is being paid an arm's length price for the mined goods that it sells to its foreign distribution affiliate. The author concludes that in many situations, an application of the comparable uncontrolled price (CUP) approach will be the best method, but even then an analysis of the distribution affiliate's gross margin may be a necessary component of the analysis. Also discussed are the issues involved when multinationals enter into off-take agreements with their oil and mining affiliates
- Language
- eng
- Label
- Evaluating whether a distribution affiliate pays arm's-length prices for mining products
- Title
- Evaluating whether a distribution affiliate pays arm's-length prices for mining products
- Language
- eng
- Summary
- This article considers the three basic approaches for evaluating whether a mining affiliate is being paid an arm's length price for the mined goods that it sells to its foreign distribution affiliate. The author concludes that in many situations, an application of the comparable uncontrolled price (CUP) approach will be the best method, but even then an analysis of the distribution affiliate's gross margin may be a necessary component of the analysis. Also discussed are the issues involved when multinationals enter into off-take agreements with their oil and mining affiliates
- Citation source
- In: Journal of international taxation. - New York. - Vol. 25 (2014),
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- mining industry
- natural resources
- affiliated company
- CUP method
- case law
- Label
- Evaluating whether a distribution affiliate pays arm's-length prices for mining products
- Label
- Evaluating whether a distribution affiliate pays arm's-length prices for mining products
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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/Evaluating-whether-a-distribution-affiliate-pays/82xEf9r0goM/" 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/Evaluating-whether-a-distribution-affiliate-pays/82xEf9r0goM/">Evaluating whether a distribution affiliate pays arm's-length prices for mining products</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/Evaluating-whether-a-distribution-affiliate-pays/82xEf9r0goM/" 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/Evaluating-whether-a-distribution-affiliate-pays/82xEf9r0goM/">Evaluating whether a distribution affiliate pays arm's-length prices for mining products</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>
