The Resource Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing

Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing

Label
Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
Title
Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
Creator
Subject
Language
eng
Summary
The author, noting the recent emphasis on identifying the owner of valuable intangibles in the OECD's 16 September 2014 discussion draft, uses reported information about Fiji Water's transfer pricing controversy to recommend what he considers an "intermediate approach" under the residual profit split method
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • transfer pricing
  • intangibles
  • residual profit split method
  • customs valuation
  • tax haven
  • documentation requirements
Label
Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
Instantiates
Publication
Label
Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
Publication

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