The Resource Funding offshore subsidiaries : a transfer pricing perspective

Funding offshore subsidiaries : a transfer pricing perspective

Label
Funding offshore subsidiaries : a transfer pricing perspective
Title
Funding offshore subsidiaries : a transfer pricing perspective
Creator
Subject
Language
eng
Summary
Examines in which situations a taxpayer may grant an interest-free funding to a foreign related party without breaching the arm's length principle. The author first looks at situations in which it is not inconsistent with the arm's length principle to grant an interest free loan, and next explores circumstances in which it may be pertinent to question whether the granting of the funds actually constitutes financial assistance
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 11 (2004),
Geographic coverage
Africa
Language note
English
Label
Funding offshore subsidiaries : a transfer pricing perspective
Instantiates
Publication
Label
Funding offshore subsidiaries : a transfer pricing perspective
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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