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
Resource Information
The item Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing 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 Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing 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 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
- Language
- eng
- 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
- 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
- Label
- Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
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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/Fiji-Water-BEPS-Action-8-and-an-intermediate/2CjAfA3mADM/" 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/Fiji-Water-BEPS-Action-8-and-an-intermediate/2CjAfA3mADM/">Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing</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/Fiji-Water-BEPS-Action-8-and-an-intermediate/2CjAfA3mADM/" 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/Fiji-Water-BEPS-Action-8-and-an-intermediate/2CjAfA3mADM/">Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing</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>
