The Resource OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers

OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers

Label
OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers
Title
OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers
Creator
Subject
Language
eng
Summary
Chapter IX ("Transfer pricing aspects of business restructurings") of the OECD Transfer Pricing Guidelines expects taxpayers to meet an impossible arm's-length standard, according to the authors. The article considers structure of the Business Restructuring Guidelines, special-risk considerations, compensation for undertaking the restructuring, post-restructuring remuneration, and recognition of the actual transactions undertaken
Citation source
In: Journal of international taxation. - New York. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • arm's length principle
  • reorganization
Label
OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers
Instantiates
Publication
Label
OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers
Publication

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