The Resource Initial thoughts on the OECD discussion draft on special considerations for intangibles
Initial thoughts on the OECD discussion draft on special considerations for intangibles
Resource Information
The item Initial thoughts on the OECD discussion draft on special considerations for intangibles 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 Initial thoughts on the OECD discussion draft on special considerations for intangibles 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 discusses the Discussion Draft: Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions, focusing on selected issues of major concern, including insufficient affirmative guidance, anti-base erosion and anti-profit shifting provisions, entitlement to intangible related returns, bearing of costs, "important functions", "control" over own functions and functions performed by associated enterprises, proposed approach, treatment of comparability factors, goodwill, hindsight issues, examples, and intended legal effect
- Language
- eng
- Label
- Initial thoughts on the OECD discussion draft on special considerations for intangibles
- Title
- Initial thoughts on the OECD discussion draft on special considerations for intangibles
- Language
- eng
- Summary
- This article discusses the Discussion Draft: Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions, focusing on selected issues of major concern, including insufficient affirmative guidance, anti-base erosion and anti-profit shifting provisions, entitlement to intangible related returns, bearing of costs, "important functions", "control" over own functions and functions performed by associated enterprises, proposed approach, treatment of comparability factors, goodwill, hindsight issues, examples, and intended legal effect
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 41 (2012),
- http://library.link/vocab/creatorName
-
- Dunahoo, C.A
- Glenn, H.E
- Sprague, G.D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Transfer Pricing Guidelines
- intangibles
- transfer pricing
- goodwill
- Label
- Initial thoughts on the OECD discussion draft on special considerations for intangibles
- Label
- Initial thoughts on the OECD discussion draft on special considerations for intangibles
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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/Initial-thoughts-on-the-OECD-discussion-draft-on/fPpQF8jovIs/" 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/Initial-thoughts-on-the-OECD-discussion-draft-on/fPpQF8jovIs/">Initial thoughts on the OECD discussion draft on special considerations for intangibles</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/Initial-thoughts-on-the-OECD-discussion-draft-on/fPpQF8jovIs/" 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/Initial-thoughts-on-the-OECD-discussion-draft-on/fPpQF8jovIs/">Initial thoughts on the OECD discussion draft on special considerations for intangibles</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>
