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
Resource Information
The item OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers 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 OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers 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
- 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
- Language
- eng
- 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
- 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
- Label
- OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers
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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/OECD-Transfer-Pricing-Guidelines--business/wlURQdZeEmE/" 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/OECD-Transfer-Pricing-Guidelines--business/wlURQdZeEmE/">OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers</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/OECD-Transfer-Pricing-Guidelines--business/wlURQdZeEmE/" 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/OECD-Transfer-Pricing-Guidelines--business/wlURQdZeEmE/">OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers</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>
