The Resource Intercompany loans : observations from a transfer pricing perspective

Intercompany loans : observations from a transfer pricing perspective

Label
Intercompany loans : observations from a transfer pricing perspective
Title
Intercompany loans : observations from a transfer pricing perspective
Creator
Subject
Language
  • eng
  • eng
Summary
This article looks into the transfer pricing aspects of intercompany loans. The author first considers the (rather limited) practical applicability of the OECD Guidelines and the relevance of domestic transfer pricing rules and documentation requirements. Then he deals with the practical difficulties in providing evidence of the arm's length nature of intercompany loans and the potential consequences of a non-arm's-length interest rate. Finally, methods to determine arm's length conditions and potential pitfalls in this process are discussed
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006),
http://library.link/vocab/creatorName
Breggen, M.E.P. van der
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intercompany loan
Label
Intercompany loans : observations from a transfer pricing perspective
Instantiates
Publication
Note
20061120
Other control number
itpj060603.pdf
Label
Intercompany loans : observations from a transfer pricing perspective
Publication
Note
20061120
Other control number
itpj060603.pdf

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