The Resource Intercompany loans : observations from a transfer pricing perspective
Intercompany loans : observations from a transfer pricing perspective
Resource Information
The item Intercompany loans : observations from a transfer pricing perspective 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 Intercompany loans : observations from a transfer pricing perspective 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 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
- Language
- eng
- Label
- Intercompany loans : observations from a transfer pricing perspective
- Title
- Intercompany loans : observations from a transfer pricing perspective
- Language
- 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
- Label
- Intercompany loans : observations from a transfer pricing perspective
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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/Intercompany-loans--observations-from-a-transfer/0nh_UZSmoPE/" 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/Intercompany-loans--observations-from-a-transfer/0nh_UZSmoPE/">Intercompany loans : observations from a transfer pricing perspective</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/Intercompany-loans--observations-from-a-transfer/0nh_UZSmoPE/" 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/Intercompany-loans--observations-from-a-transfer/0nh_UZSmoPE/">Intercompany loans : observations from a transfer pricing perspective</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>
