The Resource Intercompany loan guarantees - pricing approaches and the looming wave of controversy

Intercompany loan guarantees - pricing approaches and the looming wave of controversy

Label
Intercompany loan guarantees - pricing approaches and the looming wave of controversy
Title
Intercompany loan guarantees - pricing approaches and the looming wave of controversy
Creator
Subject
Language
eng
Summary
This article examines the basis for a potential wave of controversy concerning intercompany loan guarantees by first outlining when a guarantee fee is properly charged. An examination of approaches to price arm's length guarantee fees follows. It then discusses the application of the arm's length principle to guarantee fees, and considers the merits of the developing position of some tax authorities in this area
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 16 (2007),
http://library.link/vocab/creatorName
Gill, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intercompany loan
  • guarantee fee
Label
Intercompany loan guarantees - pricing approaches and the looming wave of controversy
Instantiates
Publication
Label
Intercompany loan guarantees - pricing approaches and the looming wave of controversy
Publication

Library Locations

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      52.3736660 4.9336932
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